HomeMy WebLinkAboutFinCmteAgendaPkt20241016A.Action Items
A.1.As requested by the committee, the requestor of the C-PACE program, Josh
Phelps, will be present for discussion.
A.2.The NRADC Superintendent requests a Jail Fund supplemental
appropriation in the amount of $50,000 pending grant award.
This amount represents grant funds from DCJS for the Medicated Assisted
Treatment (MAT) program.
A.3.The Community Corrections Chief requests a Jail Fund supplemental
appropriation in the amount of $164,055.
This amount represents additional grant funds from DCJS for a new Deputy
Chief position, a part-time probation officer, and other operating expenses.
This requests has been approved by the Jail Authority.
A.4.The Sheriff requests a General Fund supplemental appropriation in the
amount of $7,988.
This amount represents an auto claim and will go towards the purchase of a
new vehicle. No local funds required.
AGENDA
FINANCE COMMITTEE
WEDNESDAY, OCTOBER 16, 2024
8:00 AM
FIRST FLOOR CONFERENCE ROOM
107 NORTH KENT STREET
WINCHESTER, VA 22601
CPACE_2024.pdf
VA C-PACE Program_localities_2024.pdf
NRADC Opioid Grant.pdf
Probation DCJS grant supplement.pdf
Sheriff Auto Claim.pdf
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A.5.The Sheriff requests a General Fund supplemental appropriation in the
amount of $750.
This amount represents donations for the honor guard and the building at the
impound lot. No local funds required.
A.6.VJCCCA requests a General Fund supplemental appropriation in the
amount of $5,586.
This amount represents funds that were not spent in FY2024 to be returned to
the State.
A.7.The FCPS Executive Director of Finance and Director of Facilities provide an
overview of the School Capital Projects, Debt Service, and Operating Funds
(no action required).
A.8.The FCPS Executive Director of Finance requests a General Fund and a
School Operating Fund supplemental appropriations in the amount of
$172,878.70.
This amount represents a carry forward of unspent restricted grant funds
received during FY2024 that are designated for specific purposes. Local funds
are required.
A.9.The FCPS Executive Director of Finance requests a General Fund and a
School Capital Projects Fund supplemental appropriations in the amount
of $1,615,212.
This amount represents a carry forward of unspent, unobligated surplus from
the FY2024 School Operating Fund. Local funds are required.
B.Items For Information Only
B.1.The FCPS provides Year-End Financial Reports for FY 2024.
B.2.The FCPS Executive Director of Finance provides the FY2024 year-end open
purchase order report.
Sheriff Donations.pdf
VJCCCA Funds.pdf
FCPS Presentation.pdf
FCPS Project Progress.pdf
FCPS CF.pdf
FCPS CF.pdf
FCPS FY2024 Financial Statements.pdf
2
B.3.The Finance Director provides the county FY2024 year-end open purchase
order report.
B.4.The Finance Director provides General Fund transfer reports for August and
September 2024.
B.5.The Finance Director provides monthly financial statements for August and
September 2024.
B.6.The Finance Director provides the General Fund Unreserved Fund Balance
Report ending September 30, 2024.
FCPS YrEnd Open POs.pdf
FredCo YrEnd Open POs.pdf
AUG 2024 Txfs.pdf
SEPT 2024 Txfs.pdf
AUG 2024 Fin Stmts.pdf
SEPT 2024 Fin Stmts.pdf
SEPT 2024 Fund Balance.pdf
3
Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Action Items
Title: As requested by the committee, the requestor of the C-PACE program, Josh Phelps,
will be present for discussion.
Attachments:
CPACE_2024.pdf
VA C-PACE Program_localities_2024.pdf
4
COUNTY of FREDERICK Michael Bollhoefer County Administrator
540/665-6382
Fax: 540/667-0370 E-mail: michael.bollhoefer@fcva.us
107 North Kent Street Winchester, Virginia 22601
M E M O R A N D U M
To: Finance Committee
From: Michael Bollhoefer
Date: August 14, 2024
Re: Commercial Property Assessed Clean Energy (C-PACE) Financing
______________________________________________________________________________
Staff presented information regarding C-PACE financing to the Finance Committee on November
15, 2023. At that time, the Committee decided not to proceed further with the C-PACE program.
Subsequently, it was requested to bring the item back to the committee and have a representative
of the C-PACE program make a presentation.
C-PACE is a financing program for local businesses for renewable energy production and
distribution facilities, energy efficiency improvements, water usage efficiency, and stormwater
management improvements. The loans are originated by capital providers and the County would
have no obligation to originate or guarantee the loans. The role of the County would be to secure
the loan by recording a lien on the property, and in the event of a default on the loan, enforce the
lien in the amount of the loan, associated costs and interest, in the same manner that a property
tax lien against real property would be enforced.
The purpose of the up-coming presentation is to provide the Committee with information
regarding the program so the Committee can determine if it wants to recommend that the
program be presented to the Board of Supervisors for consideration for further consideration.
Attachments:
Section 1. State Statute
Section 2. Program Guidelines
Section 3. Power Point
Section 4. Sample Ordinance
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Commercial Property Assessed Clean
Energy (C-PACE)Financing
2024 Statewide Program Overview
94
Formed in 2019 as a 501c3 nonprofit; administrator for VA C-
PACE,state sponsored C-PACE program
Virginia PACE Authority
11+ years of national program administrative and project
development experience
Onboards localities to turn on C-PACE; most MSAs in state are
now enabled.
Responsible for all aspects of vetting and closing C-PACE
loans including marketing and outreach to all stakeholders
Three loans closed totaling $15.3 million
95
▪C-PACE loan secured by a voluntary special assessment lien
▪Transfers to new owner unless voluntary prepayment
before end of loan term
▪Capital Providers structure financing directly with
borrowers
▪Payments billed and collected by Capital Providers
▪Enforced by locality or Capital Provider
▪Consent of all secured mortgage holders required
C-PACE 101:The Basics
Ben created the
first assessment
district in 1776
96
▪100%financing for eligible projects and properties
▪Wide range of eligible improvements
▪Commercial properties eligible except residential 1-4 units
▪Fixed-rate,fully amortizing loans for up to 30+years
▪No personal or corporate guarantees/non-recourse
▪Available within two years after project completion
▪Transfer to new owner unless prepaid (voluntary)
C-PACE 101:The Basics
97
A Public –Private Partnership
C-PACE loan secured by special
assessment on property
Locality or capital provider enforces C-
PACE loan in case of foreclosure
Public/Private: C-PACE loan installments are paid
back directly to Capital Providers
Funding provided by private Capital
Providers for private owners
Program Administrator (PA) is hired by
the Locality; PA is paid through fees from
closed projects
Private
C-PACE 101:The Basics
Public
98
OFFICE
NON PROFIT
INDUSTRIAL
RETAIL
AGRICULTURE HOTEL
MULTIFAMILY
Virginia C-PACE: Eligible Improvements
99
EV CHARGING
RESILIENCY
ENVIROMENTAL
REMEDIATION
ENERGY
EFFICIENCY
WATER
EFFICIENCY
STORMWATER
MANAGEMENT
RENEWABLE ENERGY
Virginia C-PACE: Eligible Improvements
100
▪Energy Efficiency
HVAC
Lighting
Water heaters
Building envelope
▪Renewables
Solar panels
Geothermal improvements
Wind turbines
Solar plus storage
▪Stormwater management
▪EV charging equipment
▪Water Efficiency
Low flow fixtures
Rainwater capture
Grey water systems
▪Resiliency
Wind
Flood mitigation
Seismic
▪Environmental Remediation
Asbestos
Mold
Ground water
Virginia C-PACE: Examples
101
Virginia C-PACE: Market Penetration
50% of state population
in VA C-PACE Program
$170 MM in pipeline
102
Retrofits:Benefits
▪CPACE funds upgrades; owner has equity for other uses
▪Enhance building value by upgrading building with highly
efficient improvements
▪Lower utility and maintenance costs,making C-PACE cash flow
neutral or even positive
▪Pass through to tenants of pro-rate share of C-PACE payments
depending on lease type
▪Fund soft costs: certifications, energy/project reports, and
legal
103
Retrofits:Case Study
▪Type: Office
▪Story: Long term owner/architect used C-PACE to
showcase clients and local community of building green
▪Measures: LED Lighting, combined heat and power,
variable speed drives, high efficiency boilers
▪18-year financing term
▪42% estimate in reduction of annual energy costs
▪C-PACE Capital Provider: Greenworks Lending
C-PACE: $680,000
104
New development/Gut rehab : Benefits
EQUITY
PACE FINANCING
SENIOR DEBT
▪Funds eligible hard and soft construction costs up to 100%
total debt
▪Replaces equity or more expensive “mezz” debt as gap
financing tool
▪Lowers overall cost of capital of projects, improving ROI
▪Defer payments for multiple years until stabilization
▪Interest only financing available
▪Flexible prepayment for project construction and
stabilization
105
Gut Rehab: Case Study
•Type: Boutique Hotel
•Story: Developer renovated 1915 historic building
using state and local incentives and historic tax
credits. C-PACE closed the remaining capital gap
•Measures: high efficiency building shell upgrades,
HVAC systems, lighting fixtures, and water
efficiency
•25-year term
•C-PACE Capital Provider: Pace Equity
C-PACE: $2.64 million
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Virginia C-PACE : New Construction
•Type: Assisted Living facility
•Story: Developer had a gap in capital once the
project was underway due to increasing costs. C-
PACE closed the remaining capital gap
•Measures: high efficiency building shell upgrades,
HVAC systems, lighting fixtures, and water
efficiency
•30-year term
•C-PACE Capital Provider: Nuveen Green Capital
C-PACE: $8.7 million
107
▪Set of consistent program documents and processes for property
owners, developers, contractors and local governments
▪Technical: centralized application and approval process, one
set of Program Guidelines and forms
▪Marketing/Outreach: centralized website, fact sheets,
tutorials,training
▪Legal: template ordinance, program agreement,
transactional documents, recorded documents, etc.
▪Statewide program has opt-in for localities – Agreement
signed between Virginia Energy and locality
▪Existing programs can opt-into the statewide program but can
continue to operate as local programs in the interim
Virginia C-PACE: Structure
108
Virginia C-PACE: Documentation
109
Virginia C-PACE:Program Administrator
Provides all key program administration functions, including:
▪Liaison with Localities to pass enabling ordinances and
onboard Localities
▪Intake, review, and approve C-PACE Loan applications
▪Facilitate closing of C-PACE Loans
▪Register and train contractors
▪Register and educate capital providers
▪Provide marketing, outreach, and education to stakeholders
▪Service the C-PACE Loans if a Capital Provider cannot
▪Collaborate with Localities on economic development
opportunities
110
Virginia C-PACE:Locality
▪Adopt enabling Ordinance to join the VA C-PACE Program or
amend existing ordinance that complies with the VA C-PACE
Program
▪Execute the Virginia Energy-Locality C-PACE Agreement
▪At each loan closing, review and execute the C-PACE Program
Agreement and the C-PACE Lien Certificate for each
transaction
▪At the Locality’s discretion, collaborate with VPA and
Virginia Energy to promote C-PACE
111
Virginia C-PACE:Locality –costs, burden
▪Costs to locality
▪Offered at no cost to localities
▪Staff burden, limited to:
▪Enabling C-PACE by passing ordinance and signing
Locality Agreement
▪Signing off on C-PACE transaction after VPA has
reviewed
112
Virginia C-PACE:Locality -risks
Risk to jurisdiction indemnified in Program Agreement
Section 4 -Indemnification.
Without limiting any other obligation or liability of the Property
Owner,or any right or remedy of the Capital Provider or the
[County/City/Town],Property Owner agrees to indemnify and hold
harmless the Capital Provider and the [County/City/Town],their
[councilmembers][supervisors],directors,officers,employees,agents,
subsidiaries,and affiliates (each,an “Indemnified Party”),from and against
all damages,losses,settlement payments,obligations,liabilities,claims,
suits,penalties,assessments,citations,directives,demands,judgments,
actions or causes of action,whether created by statute or common law,
including all costs and expenses,including attorneys’fees,arising from or
associated with this C-PACE Loan transaction.This section shall survive
the expiration of the Term of this Agreement.
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Virginia C-PACE:Locality
Risk to jurisdiction indemnified in Ordinance
(a)Indemnification. The Program Administrator shall
indemnify, defend and hold the [City/County/Town]
harmless against any claim brought against the
[City/County/Town] or any liability imposed on the
[City/County/Town] as a result of any action or omission to
act by the Program Administrator.
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Virginia C-PACE: Application Process
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Contact information
Abby Johnson, Executive Director and President
abby@virginiapace.com
Ellen Dickson, Director of Marketing & Outreach
ellen@virginiapace.com
Andy Friedman, Outreach Advisor
andy@virginiapace.com
757-603-3555
www.virginiapace.com 116
Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Action Items
Title: The NRADC Superintendent requests a Jail Fund supplemental appropriation in
the amount of $50,000 pending grant award.
This amount represents grant funds from DCJS for the Medicated Assisted Treatment (MAT)
program.
Attachments:
NRADC Opioid Grant.pdf
117
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Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Action Items
Title: The Community Corrections Chief requests a Jail Fund supplemental
appropriation in the amount of $164,055.
This amount represents additional grant funds from DCJS for a new Deputy Chief position, a
part-time probation officer, and other operating expenses. This requests has been approved
by the Jail Authority.
Attachments:
Probation DCJS grant supplement.pdf
119
S. K. Chmura, CC Chief 860 Smithfield Avenue
Winchester, VA 22601
Telephone: 540-665-5633 Fax Number: 540-667-3875
To: Cheryl Shiffler, Frederick Co. Finance Director
From: S. Kimberly Chmura, Community Corrections Chief
Date: September 27, 2024
Subject: Increase to Probation Budget- Additional grant amount from DCJS
Old Dominion Court Services has been awarded an additional $164,055 in grant funds from the
Department of Criminal Justice Services. DJCS specifically awarded funds (salary and fringes) to add a
new Deputy Chief position and cover a currently unfunded part time Pretrial/Probation Officer. Funds
not used for these salaries and fringes can be used for other operating expenses such as office supplies,
drug tests, shipping, electronic equipment, etc.
The Deputy Chief position is a new full-time position, and it was approved by the NRADC Jail Authority
Board on August 22, 2024. The County HR Director has approved the job description and the salary range
(219: $70,561 - $116,297) in alignment with the current County salary administration program (SAP). The
position is currently being advertised and it is anticipated to be filled in November/December 2024.
The grant does not require a local match. It is anticipated that the funding amount will continue to into
the future, provided the need and good performance measures continue. In the grant’s history of more
than 25 years, Frederick County has not experienced a decrease in awarded amounts.
Please advise if additional information is needed.
Thank you.
120
526746 - Comprehensive Community Corrections Act &
Pretrial Services Act FY2025 Frederick
Application Details
Funding Opportunity: 519971-FY25-Community Corrections & Pretrial Services-FY2025
Funding Opportunity Due Date: Mar 15, 2024 5:00 PM
Program Area: Community Corrections & Pretrial Services
Status: Submitted
Stage: Final Application
Feedback:
Application approved in the amount of $1,083,541. This amount includes approved 3% salary increase. Application
requires adjustments to ensure information accuracy, state funded budget and itemizations must not exceed
$1,083,541. DCJS approves request for (1)full-time Deputy Director and (1)part- time Pretrial/Probation Officer for
FY25.
Initial Submit Date: Mar 11, 2024 9:48 AM
Initially Submitted By: Sandra Chmura
Last Submit Date: Jun 28, 2024 1:29 PM
Last Submitted By: Sandra Chmura
Contact Information
Primary Contact Information
Name*:Chief
Salutation
Sandra
First Name
Kimberly
Middle Name
Chmura
Last Name
Suffix
Title*:Community Corrections Chief
Email*:kchmura@fcva.us
Address*:860 Smithfield Ave
Winchester
City
Virginia
State/Province
22601
Postal Code/Zip
5410
Zip +4
Phone*:(540) 535-7155
Phone
###-###-####
Ext.
Fax:(540) 667-3875
###-###-####121
Organization Information
Federal ID Number*:546001290
Organization Name*:Frederick, County
Organization Type*:County Government
Unique Entity Identifier (UEI):VRF4GXZ4GTH1
SAM Validation:Yes
SAM Expiration Date:2023-11-02
SAM Exclusion Flag:
SAM Type:Restricted
Restricted Expiration Date:10/17/2024
Organization Website:For example: http://www.dcjs.virginia.gov
Address*:Frederick County
107 N. Kent Street
Winchester
City
Virginia
State/Province
22601
Postal Code/Zip
Zip +4
Phone*:(540) 665-5610
###-###-####
Ext.
Fax:###-###-####
Faith Based Organization*:No
FIPS Code (Only Required for
Local Government):
069-Frederick
Face Sheet
Face Sheet
Select the congressional district(s) that will benefit from the program.
Congressional District(s)*:6th
Choose all that apply.
Best Practice?:No
For JJDP programs only.
Select all jurisdiction(s) served; if appropriate, select "STATEWIDE"
Please leave this option Blank if your jurisdiction is not listed. A blank selection will be considered OTHER.
If appropriate, select OUT OF STATE
Jurisdiction(s) Served*:
CLARKE CO,FREDERICK CO,PAGE CO,SHENANDOAH CO,WARREN CO,WINCHESTER
Choose all that apply.
122
Program Title:
Comprehensive Community Corrections Act & Pretrial Services Act FY2025 Frederick
Click here to see if you are certified.
Certified Crime Prevention
Community?*:
No
Type of Application*:Continuation of Grant
If Continuation or Revision of a grant,
Grant Number:509758
If Continuation of a grant,
Performance Statement:
Per Guidelines: PTS - # of Screening-966, # of Placement-420, ADC M-65 F-216, for Court App. Rate 90%, Pub
Safety Rate 93%, Comp. Rate 84% PROB: # of placement-136, ADC M-179, F-79, ALOS M-355, F-388, PSR M-
99% F-95%, Success Rate M-76%, F-44%
Check the box(s) that best describes the applicant service area.
Community Setting*:Rural
In this space, provide a short description of the project.
Brief Project Overview*:
In accordance with COV §9.1-173 et seq, ODCS established a community based local probation agency. It
provides supervised probation to 18 courts. It is an EBP site. It is to serve as an alternative to incarceration for
appropriate probationers with the mission to increase public safety and reduce recidivism. NRADC established
Pretrial Services. In 2021 ODCS expanded pretrial. It provides judicial officers with validated risk assessments
and recommendations for conditions of release. It provides pretrial supervision to the same 18 courts as local
probation. The mission of Pretrial supervision is to increase court appearance and enhance public safety. Both
programs now operate under ODCS and in accordance with DCJS standards.
Project Director
Name:Prefix S
First Name
Kimberly
Middle Name
Chmura
Last Name
Suffix
Title*:Chief
Address*:860 Smithfield Ave
Address Line 2
Winchester
City
Virginia
State
22601
Zip Code
5410
+4
Phone Number*:540-535-7155
Fax Number:540-667-3875
Email Address*:kchmura@fcva.us
Is the mailing address the same as the physical address?
Mailing Address*:Yes
Project Administrator
Name:Prefix Michael
First Name
Middle Name Bollhoefer
Last Name
Suffix
123
Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$7,988.
This amount represents an auto claim and will go towards the purchase of a new vehicle. No
local funds required.
Attachments:
Sheriff Auto Claim.pdf
124
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Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Action Items
Title: The Sheriff requests a General Fund supplemental appropriation in the amount of
$750.
This amount represents donations for the honor guard and the building at the impound lot. No
local funds required.
Attachments:
Sheriff Donations.pdf
127
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Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Action Items
Title: VJCCCA requests a General Fund supplemental appropriation in the amount of
$5,586.
This amount represents funds that were not spent in FY2024 to be returned to the State.
Attachments:
VJCCCA Funds.pdf
130
8/27/2024
Ashleigh Marsten, Plan Contact
21 South Kent Street, Suite 102
Winchester, VA 22601
RE: Frederick Combined VJCCCA FY2024 Closeout
Dear Ms. Marsten:
The VJCCCA FY2024 end of the year financial certification form for your locality has been received and the expenditure report has
been reviewed. According to the report, Frederick Combined expended $122,722.00 of its total approved budget of $128,358.00.
The breakdown of funds expended is as follows:
Required Maintenance of Effort: $0.00
State Funds Expended: $122,722.00 State funds provided to the Locality: $128,358.00
Additional Local Funds: $0.00 TOTAL STATE EXPENDITURES: $122,722.00
------------------------------------------------------- ----------------------------------------------------------
TOTAL EXPENDITURES: $122,722.00 OWED TO THE STATE: $5,586.00
State funds in the amount of $128,358.00 were provided to the locality. Because the state funds were not expended in full, we
request that the balance of $5,586.00 be returned to the state by October 1, 2024. Please make your check payable to Treasurer,
Commonwealth of Virginia and mail it to:
Department of Juvenile Justice
c/o Petty Cash Cashier
PO Box 1110
Richmond, VA 23218-1110
Additional funds for FY2025 may not be released to your locality until the FY2024 unexpended funds are returned. We thank you for
the prompt report and all that your locality does for its youth and families before the Court Service Unit.
Sincerely,
Katherine Farmer
VJCCCA Supervisor
cc: Michael Bollhoefer, County Administrator
Jerry Stollings, CSU Director
Dee Kirk, Regional Program Manager
COMMONWEALTH of VIRGINIA
Department of Juvenile Justice
Amy Floriano
Director P.O. Box 1110
Richmond, VA 23218
(804) 371.0700
Fax: (804) 371.6497
www.djj.virginia.gov
131
Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Action Items
Title: The FCPS Executive Director of Finance and Director of Facilities provide an overview
of the School Capital Projects, Debt Service, and Operating Funds (no action required).
Attachments:
FCPS Presentation.pdf
FCPS Project Progress.pdf
132
Patty Camery, CPA, SFO
Executive Director of Finance
Brian Davis
Director of Facilities
#inspire2025
Frederick County
Finance Committee Meeting
October 16, 2024 133
Main point 3
2
Agenda
●Capital Projects Fund
●Debt Service Fund
●Operating Fund
○Carry Forward of Obligated Funds
○Request for Supplemental Appropriation
134
Main point 3
3
School Capital Projects Fund
•Beginning Balance $ 3,310,246
•Revenue $ 877,282
•Expenditures $ 2,946,336
•Ending balance $ 1,241,192
135
Main point 3
4
Asset Replacement or Preventive Maintenance Projects
In Progress or Completed
Items highlighted in “yellow” were projects approved by the BOS using FY23
unobligated funds from the school’s operating fund.
136
Main point 3
5
School Debt Service Fund
Outstanding debt at June 30, 2023 $ 158,610,000
New debt incurred during FY 2024 $ 23,990,000
Principal payments on existing debt during FY 2024 $( 12,450,000)
Outstanding debt at June 30, 2024 $ 170,150,000
137
Main point 3
6
School Operating Fund
138
Main point 3
7
School Operating Fund (cont.)
Total Operating Fund Surplus $1,788,091
Obligated Operating Fund Surplus $ 172,879
Unobligated Operating Fund Surplus
(0.69% of operating fund budget)
$1,615,212
139
Main point 3
8
School Operating Fund (cont.)
Key factors contributing to unobligated operating surplus
Budget Actual Variance
Savings in payroll expenditures $170,192,904 $169,553,899 $ 639,005
Savings in schools and departmental
expenditures $ 41,628,297 $ 40,652,090 $ 976,207
Unobligated Surplus for FY 2024 $1,615,212
140
Main point 3
9
Remaining Obligated Funds $172,878.70
FY25 Carry Forward in the School Operating Fund
$ 82,957.66 School Safety and Security Grant
$ 74,862.00 Advanced Computer Science Education Grant
$ 8,796.98 Virginia Tiered Systems of Support
$ 2,290.69 School-Based Health Workforce
$ 1,893.08 First Bank Donation
$ 1,152.77 VA Star Program
$ 809.50 State Mentor Teacher Program
$ 116.02 Chesapeake Bay Foundation Grant
141
Main point 3
10
FY24 Remaining Unobligated Funds $1,615,212
FY25 Supplemental Appropriation to the Capital Projects Fund (all cost are estimates)
•Sherando HS - boiler (1)$375,000
•Bass-Hoover ES - boiler and water heater $400,000
•Sherando HS - track resurface $350,000
•Millbrook HS - tennis court resurface $320,000
•Orchard View ES - windows/door replacement $250,000 (Alternate 1)
Alternate 1 will be addressed if there are any available funds after the completion of the top four projects.
142
LOCATION DESCRIPTION OF PROJECT
ASSET REPLACEMENT IN PROGRESS
Apple Pie Ridge Elementary Exterior Doors, Fob Access (safety)
Apple Pie Ridge Elementary Roofing
Apple Pie Ridge Elementary Building Automation Installation
Armel Elementary Public Address System
Bass-Hoover Elementary HVAC Chiller
Dowell J Howard Center Partial HVAC Replacement
Dowell J Howard Center Building Automation Installation
Facilities Svcs West – Bright Futures Fire Alarm Replacement
James Wood High Dust Collection System, Agriculture Department
James Wood Middle Athletics & Playgrounds Track Restoration
James Wood Middle Bleacher Replacement, Stadium
James Wood Middle Dust Collection Systems, Agriculture & Tech Ed
James Wood Middle Roofing, Partial Replacement
Middletown Elementary Public Address System
Millbrook High Roof Replacement
NREP – Senseny Road Partial HVAC Replacement
Orchard View Elementary Exterior Doors, Fob Access (safety)
Stonewall Elementary HVAC Boilers (2)
ASSET REPLACEMENT RECENTLY COMPLETED
Administration (SBO) Roof Replacement
Apple Pie Ridge Elementary Fire Alarm Replacement
Armel Elementary Dehumidification
Armel Elementary Fire Alarm Replacement
Armel Elementary HVAC Replacement
Dowell J. Howard Building Wiring Renovation
Dowell J. Howard Fire Alarm Replacement
Middletown Elementary Dehumidification
Middletown Elementary Sky Light Replacement
Millbrook High Boiler Replacement
NREP – Senseny Road Partial HVAC Replacement
Sherando High Commons Exterior Door Replacement
Sherando High Heat Pump Replacement
Stonewall Elementary Fire Alarm Replacement
Transportation Facilities HVAC Replacement
PREVENTIVE MAINTENANCE IN PROGRESS
Admiral Byrd Middle Refinish Gym Floor
Apple Pie Ridge Elementary Plumbing Fixtures
Armel Elementary Asphalt Repair - Partial
Bass-Hoover Elementary Interior Finishes – Walls
Bass-Hoover Elementary Plumbing Fixtures
Dowell J Howard Center Electrical Service Distribution
Dowell J Howard Center Plumbing Fixtures
Evendale Elementary Refinish Gym Floor
Gainesboro Elementary Parking Lots – Asphalt
143
LOCATION DESCRIPTION OF PROJECT
James Wood High Elevator Upgrade
James Wood Middle Interior Finishes – Walls
James Wood Middle Refinish Gym Floor
NREP – Senseny Road Resurface Track
Middletown Elementary Plumbing Fixtures
Millbrook High Asphalt Repair – Partial
NREP – Senseny Road Conveying Systems
NREP – Senseny Road Plumbing Fixtures
Redbud Run Elementary Parking Lots – Asphalt
Sherando High Interior Finishes – Walls
PREVENTIVE MAINTENANCE RECENTLY COMPLETED
Admiral Byrd Middle Building Automation System Replacement
Apple Pie Ridge Elementary Asphalt Repair/Replacement
Apple Pie Ridge Elementary Elevator Upgrade
Apple Pie Ridge Elementary Interior Finishes – Walls, Painting
Armel Elementary Interior Finishes – Walls, Painting
Dowell J Howard Center Interior Finishes – Walls, Painting
Evendale Elementary Water Heater Replacement
Facilities Services Interior Finishes – Walls, Painting
Facilities Services Floor Finishes Replacement
James Wood Middle Elevator Upgrade
Millbrook High Interior Finishes – Walls, Painting
NREP – Senseny Road Asbestos Tile Abatement
Sherando High Floor Finishes Office and Library
Stonewall Elementary Floor Finishes Library
Items highlighted in “yellow” were projects approved by the BOS using FY23 unobligated funds from the school’s
operating fund.
144
Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Action Items
Title: The FCPS Executive Director of Finance requests a General Fund and a School
Operating Fund supplemental appropriations in the amount of $172,878.70.
This amount represents a carry forward of unspent restricted grant funds received during
FY2024 that are designated for specific purposes. Local funds are required.
Attachments:
FCPS CF.pdf
145
Executive Director of Finance Patty D. Camery cameryp@fcpsk12.net
DATE: September 25, 2024
TO: Cheryl Shiffler, Frederick County Finance Director
FROM: Patty D. Camery, Executive Director of Finance SUBJECT: FY 2025 Budget Items for Consideration by the Board of Supervisors On September 24, 2024, the School Board approved the following requests that are subject to consideration and approval by the Board of Supervisors. Please include the following items on the agenda for the October 16 County Finance Committee meeting. 1. The School Board is requesting to carry forward $172,878.70 into the FY 2025 School Operating Fund. This amount represents restricted grant funds received during FY 2024 that are
designated for specific purposes. These funds include grants such as the School Safety and Security Grant, Advanced Computer Science Education Grant, Virginia Tiered Systems of Support, School-Based Health Workforce Grant, Virginia Star Program, First Bank Donations, State Mentor Teacher Program, and the Chesapeake Bay Foundation Grant.
2. The School Board is requesting a supplemental appropriation of $1,615,212.00 to the FY 2025 School Capital Projects Fund. This amount represents the unobligated surplus from the FY 2024 School Operating Fund. If approved, the funds will be used for a boiler replacement and track resurfacing at Sherando High School, a boiler and water heater replacement at Bass-Hoover Elementary School, and tennis court resurfacing at Millbrook High School. Any remaining funds will be used to replace windows and some doors at Orchard View Elementary School. cc: Dr. George Hummer, Superintendent Mike Bollhoefer, County Administrator
146
Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Action Items
Title: The FCPS Executive Director of Finance requests a General Fund and a School
Capital Projects Fund supplemental appropriations in the amount of $1,615,212.
This amount represents a carry forward of unspent, unobligated surplus from the FY2024
School Operating Fund. Local funds are required.
Attachments:
FCPS CF.pdf
147
Executive Director of Finance Patty D. Camery cameryp@fcpsk12.net
DATE: September 25, 2024
TO: Cheryl Shiffler, Frederick County Finance Director
FROM: Patty D. Camery, Executive Director of Finance SUBJECT: FY 2025 Budget Items for Consideration by the Board of Supervisors On September 24, 2024, the School Board approved the following requests that are subject to consideration and approval by the Board of Supervisors. Please include the following items on the agenda for the October 16 County Finance Committee meeting. 1. The School Board is requesting to carry forward $172,878.70 into the FY 2025 School Operating Fund. This amount represents restricted grant funds received during FY 2024 that are
designated for specific purposes. These funds include grants such as the School Safety and Security Grant, Advanced Computer Science Education Grant, Virginia Tiered Systems of Support, School-Based Health Workforce Grant, Virginia Star Program, First Bank Donations, State Mentor Teacher Program, and the Chesapeake Bay Foundation Grant.
2. The School Board is requesting a supplemental appropriation of $1,615,212.00 to the FY 2025 School Capital Projects Fund. This amount represents the unobligated surplus from the FY 2024 School Operating Fund. If approved, the funds will be used for a boiler replacement and track resurfacing at Sherando High School, a boiler and water heater replacement at Bass-Hoover Elementary School, and tennis court resurfacing at Millbrook High School. Any remaining funds will be used to replace windows and some doors at Orchard View Elementary School. cc: Dr. George Hummer, Superintendent Mike Bollhoefer, County Administrator
148
Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Items For Information Only
Title: The FCPS provides Year-End Financial Reports for FY 2024.
Attachments:
FCPS FY2024 Financial Statements.pdf
149
YEAR-END FINANCIAL REPORTS
FISCAL YEAR 2024
EQUIPPING STUDENTS TO IMPACT OUR WORLD
1415 Amherst Street, Winchester, Virginia 22601
www.FrederickCountySchoolsVA.net / 540-662-3888
150
August 28, 2024
In this document are Frederick County Public Schools’ year-end financial reports for fiscal year 2023-2024.
The financials are audited by an independent auditing firm hired by the Frederick County Government
and Board of Supervisors. Included are the statements of operations for all funds managed by the school
system.
This report summarizes the key activities within each fund. Please refer to the respective financial
statement as you proceed through the text.
CONTENTS
School Operating Fund .................................................................................................................................. 1
School Nutrition Fund ................................................................................................................................... 7
School Textbook Fund ................................................................................................................................... 9
Special Grants Fund .................................................................................................................................... 11
School Capital Projects Fund ....................................................................................................................... 13
Construction Fund ....................................................................................................................................... 15
Debt Service Fund ....................................................................................................................................... 17
Northwestern Regional Educational Programs (NREP) Funds .................................................................... 19
Private Purpose Funds ................................................................................................................................ 21
Consolidated Services Fund ........................................................................................................................ 23
Insurance Reserve Fund .............................................................................................................................. 25
151
SCHOOL OPERATING FUND
The unobligated surplus for the fiscal year 2024 school operating fund is $1,615,212, which is 0.69% of
the $235,097,699 total school operating fund budget.
Operational Highlights of the Fiscal Year (and School Year) 2023-2024
•Served 14,176 students compared to a projected 14,024 student enrollment
•Focused on quality instruction and project-based learning
•Continued implementation of Inspire 2025
•Provided an average 6.8% salary increase for teachers
•Provided an average 9.5% salary increase for hourly employees – bus drivers, bus assistants,
instructional assistants, custodians, maintenance technicians, administrative assistants, etc.
•Provided an hourly starting wage of $15.25 per hour
•Provided a 5% salary increase for professional staff and administrators
•Purchased 13 replacement school buses with operating funds
•Implemented the preventive maintenance schedule as prioritized in the Capital Asset Plan
•Continued to manage a significant increase in temporary federal funds to improve facility air
quality systems and address student learning disruptions caused by the pandemic
Summary Budget Statistics
1.The original (beginning) budget for the school operating fund for FY 2024 was $229,583,959.
2.Budget adjustments of $5,513,740 resulted in the current budget balance of $235,097,699 and
included the following:
a.Encumbrance or undelivered commitments of $2,184,109
b.Carry-forward restricted grant receipts of $178,784 from FY 2023
c.Additional state revenue of $3,150,847 provided by the General Assembly during their
September Special Session
Summary Financial Statistics
1.Actual FY 2024 revenues in the school operating fund were $227,180,587.
2.Actual FY 2024 expenses and encumbrances totaled $225,392,496.
3.Obligations for restricted programs valued at $172,879 are a part of the year-end surplus and are
reserved for appropriation to FY 2025.
4.An unobligated amount of $1,615,212 remained at year-end.
The following items are key factors contributing to the school operating fund unobligated surplus.
FCPS Financial Report for the Fiscal Year 2024 Page 1 of 27 152
The remaining portion of this section explains the financial activity and resulting variances.
UNDERSTANDING THE OPERATING FUND VARIANCES
The financial statement for the School Operating Fund is presented in a format reflecting two components
of financial activity: unrestricted and restricted programs. The majority of the school division’s programs
and operations are funded by state and local (county) funds in the unrestricted component. While the
school division must maintain minimum standards of quality with a mandated local match in most cases,
the local school board allocates those funds with discretion aligned to planning goals. Therefore, the
expenditures in this component are referred to as unrestricted.
The restricted program section shows the activity of grant funds received for specific use on designated
programs. The budget and related financial activity align with the grant award amounts and spending
period, creating budget to actual variances which could be misunderstood as local surpluses or deficits.
For this reason, the format shown is designed to assist the reader with the distinction between the two.
SUMMARY OF REVENUES AND EXPENDITURES
Unrestricted revenues exceeded expenditures by $2,207,689 [line 11]. The variance for each revenue
source and expenditure category is described in the following text. This amount is reduced by $419,598
in restricted program variances [line 14] resulting in the total operating fund surplus of $1,788,091 [line
15], which is reduced by $172,879 [line 16] in carry-forward obligations. The bottom-line result is
$1,615,212 [line 17] in unobligated surplus for FY 2024.
Unrestricted Revenues: $212,979,526 [line 6]
Local Sources [line 1]
FCPS received $1,001,519 in miscellaneous local revenue including fees and charges to students and
the public, billings to other agencies, gifts and donations, rebates, refunds, and rental charges for the
use of school division facilities. Funds received from these sources were more than projected by
$35,383 primarily due to use of facilities and tuition paying students.
Budget Actual Variance
Budgetary savings in payroll expenditures $170,192,904 $169,553,899 $ 639,005
Budgetary savings in schools and
departmental expenditures $ 41,628,297 $ 40,652,090 $ 976,207
UNOBLIGATED SURPLUS FOR FY 2024 $ 1,615,212
FCPS Financial Report for the Fiscal Year 2024 Page 2 of 27 153
Commonwealth [line 2]
FCPS received $105,057,495 in state revenue including Standards of Quality (SOQ) funds, sales tax
receipts, incentive, categorical, lottery, and some miscellaneous.
Sales tax funding was less than budgeted by $885,432.
Miscellaneous state programs were $30,311 more than expected due to Medicaid reimbursements.
Federal Government [line 3]
FCPS received $59,292 in unrestricted, federal revenue. A small amount of funding is provided each
year based on the federal land in the county and to support early childhood students receiving special
education services. These funds help support FCPS's share of the early childhood program at NREP.
Federal funds were $34,919 less than planned as American Rescue Plan reimbursable funds to support
early childhood students were not fully utilized in FY 2024.
Local Government and Transfers [lines 4-5]
FCPS received $106,861,219 from the County’s General Fund – local government dollars. This total
includes the prior year encumbrance and the current year funding support from the local governing
body. County funds carried over from the prior year for restricted programs are included in the
Restricted Revenues section of the financial statement.
Unrestricted Expenditures: $210,771,837 [line 10]
Instruction [line 7]
FCPS expended $150,919,657 for costs associated with classroom instruction, student support
services, library and media services, instructional support services, and school administrative offices
in the areas of regular, special, vocational, and gifted education, and the other categories of
instruction. Sixty-seven percent of expenditures are in this category. The positive variance of
$1,280,605 is attributable to expenditure savings in personnel, school budgets, and instructional
departments.
Instructional and Administrative Technology [line 8]
FCPS expended $11,282,335 for costs associated with division technology – instructional,
administrative, and operational categories. Five percent of all expenditures are in this category. The
positive variance of $144,110 is attributable to expenditure savings in personnel and the technology
department budget.
FCPS Financial Report for the Fiscal Year 2024 Page 3 of 27 154
Support Services [line 9]
FCPS expended $48,569,845 for costs associated with supporting the operations of the school
division, including administration, student attendance and health, transporting students, and
maintaining facilities. Twenty-two percent of all expenditures are in this category. The positive
variance of $884,637 is attributable to expenditure savings in personnel and the support department's
budgets.
Restricted Program Revenues and Expenditures [lines 12 - 14]
Restricted Programs provide funding for specific initiatives. The majority of these revenues are based
upon certain student populations or capabilities. Restricted program funding is associated with spending
criteria as well as reporting criteria. The vast majority of restricted revenues come from the federal
government, but a few are from state, county prior year carry over funds, or miscellaneous sources. All
funds received from the Coronavirus Aid, Relief and Economic Security Act (CARES), the American Rescue
Plan Elementary and Secondary School Emergency Relief Fund (ESSER), and Coronavirus State and Local
Fiscal Recovery Funds (CSLFRF) are included in this category. Restricted program revenues totaled
$14,201,061 for FY 2024, and program expenditures totaled $14,620,659. The resulting negative balance
of $419,598 represents locally required matching funds and subsidies toward certain restricted programs.
FY 2024 Operating Surplus: (Revenues Over Expenditures) $1,788,091 [line 15]
The total operating surplus for FY 2024 of $1,788,091 is reduced by the amount of revenue received for a
special purpose, but has not yet been encumbered. These funds are obligations against the surplus funds,
total $172,878.70, and include: 1) $82,957.66 for School Safety and Security Grant, 2) $74,862.00 for
Advanced Computer Science Education Grant, 3) $8,796.98 for Virginia Tiered Systems of Support, 4)
$2,290.69 for School-Based Health Workforce, 5) $1,893.08 for First Bank Donation, 6) $1,152.77 for the
VA Star program, 7) $809.50 for State Mentor Teacher Program, and 8) $116.02 for the Chesapeake Bay
Foundation. A separate appropriation request will be submitted for these amounts to be approved by the
Board of Supervisors. The unobligated surplus for FY 2024 is $1,615,212.
47%
47%
6%
Sources of Funds -$227.2M
State
County
Restricted -State/Federal/Local
67%5%
22%
6%
Uses of Funds -$225.4M
Instruction
Technology
Support Services
Restricted Programs
FCPS Financial Report for the Fiscal Year 2024 Page 4 of 27 155
Frederick County Public Schools
School Operating Fund [a][b][c][d][e]Year Ended June 30, 2024 Original Adjusted Variance
Actual*Budget Budget Actual*from2022-23 2023-24 2023-24 2023-24 Adj. Budget
Revenue from Local/Other Sources 834,627$ 1,091,516$ 1,091,516$ 1,090,992$ (524)$ Revenue from the Commonwealth 97,255,800 107,035,437 110,186,284 107,128,251 (3,058,033)
Revenue from the Federal Government 15,701,595 16,779,896 16,779,896 11,921,340 (4,858,556)
Revenue from Local Governing Body 96,556,245 104,677,110 107,040,003 107,040,003 - [A]TOTAL REVENUES 210,348,267$ 229,583,959$ 235,097,699$ 227,180,587$ (7,917,113)$
Instruction 141,436,127$ 152,188,393$ 152,200,261$ 150,919,657$ 1,280,605$ Instruction - Restricted Programs 16,670,549 23,319,374 22,016,511 14,620,659 7,395,853Technology - Instructional & Administrative 10,443,478 10,560,219 11,426,445 11,282,335 144,110
Support Services 40,742,046 43,515,973 49,454,481 48,569,845 884,637
[B]TOTAL EXPENDITURES 209,292,201$ 229,583,959$ 235,097,699$ 225,392,496$ 9,705,204$ * Actual fiscal year expenditures includes encumbrances
[C]REVENUE OVER EXPENDITURES 1,056,066$ -$ -$ 1,788,091$
[D]Obligated Funds-Special Programs 178,784$ 172,879$
[E]LOCAL FUNDS UNOBLIGATED AT JUNE 30 877,282$ 1,615,212$
[F]Percentage Surplus of Total Budget 0.40%0.69%
UNRESTRICTED REVENUES
[1]Revenue from Local Sources 783,547$ 781,516$ 966,137$ 1,001,519$ 35,383$
[2]Revenue from Commonwealth 95,371,876$ 101,502,091$ 105,912,617$ 105,057,495$ (855,122)$
a Standards of Quality (SOQ)59,709,477 60,148,994 63,056,723 63,056,723 -
b Sales Tax 20,785,300 21,131,193 21,131,193 20,245,761 (885,432)
c Incentive Accounts 6,304,536 11,491,875 12,419,849 12,419,849 -
d Categorical 67,173 67,845 52,690 52,690 -
e Lottery-Funded Programs 8,332,402 8,482,184 8,743,068 8,743,068 -
f Miscellaneous State 172,989 180,000 509,094 539,404 30,311
[3]Revenue from Federal Government 1,473,249$ 54,841$ 94,211$ 59,292$ (34,919)$
a American Rescue Plan Pandemic Bonus 1,401,302 - - - -
b Miscellaneous 71,947 54,841 94,211 59,292 (34,919)
[4]Transfers/ Carryover/ Prior Year Encumbrances 923,020$ -$ 2,184,109$ 2,184,109$ -$
[5]Local Funds–Board of Supervisors 95,453,417$ 104,677,110$ 104,677,110$ 104,677,110$ -$
[6]TOTAL UNRESTRICTED REVENUES 194,005,109$ 207,015,558$ 213,834,183$ 212,979,526$ (854,658)$
UNRESTRICTED EXPENDITURES
[7]Instruction 141,436,127$ 152,188,393$ 152,200,261$ 150,919,657$ 1,280,605$
a Regular Education 101,778,837 108,243,190 109,804,888 109,350,199 454,689
b Special Education 26,457,151 30,526,116 29,117,525 28,647,300 470,224
c Vocational Education 10,593,690 10,304,015 10,171,272 9,959,983 211,290
d Gifted Education 1,009,776 1,130,196 1,120,801 1,072,599 48,202
e Other Education 1,421,291 1,717,153 1,600,219 1,515,930 84,289
f Summer School 155,427 244,826 360,869 349,847 11,022
g Adult Education 18,548 22,000 22,000 21,847 153
h Non-district Program 1,407 896 2,687 1,951 736
[8]Instructional & Administrative Technology 10,443,478$ 10,560,219$ 11,426,445$ 11,282,335$ 144,110$
a Instructional Technology 2,593,190 2,528,485 3,214,393 3,205,355 9,038
b Instructional Support Technology 4,305,872 4,594,858 4,406,533 4,322,978 83,555
c Administrative & Operations Support Technology 3,544,416 3,436,877 3,805,519 3,754,002 51,516
[9]Support Services 40,742,046$ 43,515,973$ 49,454,481$ 48,569,845$ 884,637$
a Administration, Attendance & Health 8,312,542 9,116,768 9,213,858 9,025,549 188,309
b Pupil Transportation Services 11,766,963 13,363,229 14,007,795 13,747,928 259,867
c Operation and Maintenance 17,983,770 18,211,663 20,022,207 19,941,355 80,852
d Facilities 1,892,275 1,780,049 5,051,865 4,696,256 355,608
e Fund Transfers 786,496 1,044,264 1,158,757 1,158,757 -
[10]TOTAL UNRESTRICTED EXPENDITURES 192,621,652$ 206,264,585$ 213,081,188$ 210,771,837$ 2,309,351$
[11]Unrestricted Revenue Over/(Under) Expense 1,383,457$ 2,207,689$
RESTRICTED PROGRAM REVENUES
Revenue from Local Sources 51,080$ 310,000$ 125,379$ 89,473$ (35,906)$
a eRate Program 20,836 60,000 25,872 25,872 -
b Claude Moore Foundation 30,244 - 51,510 50,865 (645)
c First Bank Donation - - 11,000 11,000 -
d GMU Advanced Computer Science - - 9,500 736 (8,764)
e VA Star - - 1,000 1,000 -
SUMMARY
Numbers may not add correctly due to rounding.
FCPS Financial Report for the Fiscal Year 2024 Page 5 of 27
156
School Operating Fund [a][b][c][d][e]
Year Ended June 30, 2024 Original Adjusted VarianceActual*Budget Budget Actual*from
2022-23 2023-24 2023-24 2023-24 Adj. Budget
f Excess Appropriation - 250,000 26,497 - (26,497)
Revenue from Commonwealth 1,883,924$ 5,533,346$ 4,273,667$ 2,070,756$ (2,202,912)$
a Regional Juvenile Detention Center 555,674 670,000 674,049 690,936 16,887
b Special Education - In-Jail 121,013 140,000 140,000 128,991 (11,009)
c Early Reading Intervention 338,720 338,720 338,720 345,449 6,729
d SOL Algebra Readiness 138,868 141,212 153,833 138,833 (15,000)
e Virginia Preschool Initiative 359,246 359,246 359,246 359,246 -
f Other Special State Programs 370,404 182,853 320,363 407,301 86,937
g Excess Appropriation - 3,701,315 2,287,456 - (2,287,456)
Revenue from Federal Government 14,228,346$ 16,725,055$ 16,685,685.48$ 11,862,048$ (4,823,637)$
a Title I, Part A 2,130,984 2,263,000 2,364,103 1,944,851 (419,252)
b Title I, Part D 74,987 120,055 123,870 41,536 (82,335)
c Title II, Part A Improve Teacher Quality 347,017 455,000 503,244 418,638 (84,606)
d Title III, Part A LEP 90,639 167,000 245,432 74,325 (171,107)
e Title IV, Part A 51,688 137,000 584,583 399,224 (185,359)
f Title VI-B IDEA 3,175,367 3,105,000 4,220,087 2,941,718 (1,278,370)
g Perkins Vocational 207,486 203,000 217,728 217,944 216
h McKinney Vento 150,794 125,000 190,552 136,958 (53,595)
i Coronavirus Aid Relief & Economic Security - ESSER 3,118,199 9,200,000 6,699,839 4,758,687 (1,941,152)
j Coronavirus State and Local FRF 1,716,109 500,000 1,052,915 905,640 (147,275)
k Coronavirus Aid Relief & Economic Security 3,018,505 - - - -
l Other Miscellaneous Grants 146,572 - 42,825 22,527 (20,298)
m Excess Appropriation - 450,000 440,506 - (440,506)
Revenue from County BOS - Prior Year Carryover 179,808$ -$ 178,784$ 178,784$ -$
a eRate Program 20,622 - 33,985 33,985 -
b Project Graduation 29,829 - 11,655 11,655 -
c Virginia Tiered Systems Support 28,594 - 26,817 26,817 -
d VA Star 1,184 - 1,184 1,184 -
e School Innovation Grant 15,494 - 10,115 10,115 -
f Miscellaneous Other Grants 84,086 - - - -
g School-Based Health Workforce - - 20,068 20,068 -
h Advanced Computer Science Education Grant - - 74,961 74,961 -
[12]TOTAL RESTRICTED REVENUES 16,343,158$ 22,568,401$ 21,263,516$ 14,201,061$ (7,062,455)$
RESTRICTED PROGRAM EXPENDITURES
a eRate Program 7,474 60,000 59,857 59,857 -
b Claude Moore Foundation 30,244 - 51,510 50,865 645
c First Bank Donation - - 11,000 9,107 1,893
d GMU Advanced Computer Science - - 9,500 736 8,764
e VA Star - - 2,184 1,031 1,153
f Regional Juvenile Detention Center 551,022 670,000 674,049 682,756 (8,707)
g Special Education - In-Jail 121,013 140,000 140,000 132,159 7,841
h Early Reading Intervention 419,858 578,119 578,119 417,196 160,923
i SOL Algebra Readiness 364,929 398,880 398,880 399,915 (1,034)
j Virginia Preschool Initiative 614,238 613,152 613,152 606,094 7,058
k Other Special State Programs 327,844 182,853 458,554 378,056 80,498
l Title I, Part A 2,130,984 2,263,000 2,364,103 1,944,851 419,252
m Title I, Part D 74,987 120,055 123,870 41,536 82,335
n Title II, Part A Improve Teacher Quality 347,017 455,000 503,244 418,638 84,606
o Title III LEP 90,639 167,000 245,432 74,325 171,107
p Title IV, Part A 51,688 137,000 584,583 399,224 185,359
q Title VI-B 3,175,367 3,105,000 4,220,087 2,944,996 1,275,092
r Perkins Vocational 206,905 203,000 217,728 217,728 -
s Coronavirus Aid Relief & Economic Security - ESSER 3,118,199 9,200,000 6,699,839 4,758,687 1,941,152
t Coronavirus State and Local FRF 1,716,109 500,000 1,052,915 905,640 147,275
u Coronavirus Aid Relief & Economic Security 3,018,505 - - - -
v McKinney Vento 150,794 125,000 190,552 136,958 53,595
w Other Miscellaneous Local Grants 29,076 - - - -
x Other Special Federal Programs 123,660 - 62,893 40,305 22,589
y Excess Appropriation - 4,401,315 2,754,459 - 2,754,459
[13]TOTAL RESTRICTED EXPENDITURES 16,670,549$ 23,319,374$ 22,016,511$ 14,620,659$ 7,395,853$
[14]Restricted Revenue Over/(Under) Expense (327,391)$ (419,598)$
[15]All Revenue Over/(Under) Expense 1,056,066$ 1,788,091$
[16]Obligated Funds-Special Programs 178,784 172,879
[17]877,282$ 1,615,212$ LOCAL FUNDS UNRESTRICTED AND UNOBLIGATED AT JUNE 30
Numbers may not add correctly due to rounding.
FCPS Financial Report for the Fiscal Year 2024 Page 6 of 27
157
SCHOOL NUTRITION FUND
The school nutrition program operates under the National School Lunch Program. Nine schools operate
under the Community Eligibility Provision (CEP) where all meals served to participating students are free
through federal reimbursements. The school nutrition fund completed FY 2024 with expenditures over
revenues of $868,899 decreasing the fund balance.
On average, 56 percent of students participated in the lunch program daily – up from 50 percent the prior
year. On average, 27 percent of students participated in the breakfast program daily – up from 22 percent
the preceding year. The program received federal reimbursements on 631,820 breakfasts and 1,317,834
lunches. The average federal reimbursement was $2.83 per meal, 2% less than the prior year. The average
cost per meal was $4.81, 8% more than the preceding year.
REVENUE VARIANCES:
Compared to the budget, revenues were $122,985 more than expected. Primary revenue sources are sales
to students and federal meal reimbursements. Lunch and breakfast sales to students were $552,280 less
than anticipated while federal and state meal reimbursements were $321,443 better than expected.
These variances are due to participation patterns and receiving an equipment assistance grant. All other
revenue sources (interest, other sales, and receipts) were $353,823 more than the budget.
EXPENDITURE VARIANCES:
Compared to the budget, expenditures were $3,104,826 less than expected. $2,754,036 of the total
expenditure variance represents the appropriation of the prior year's projected fund balance to use if
needed for non-recurring items. The other operational variances are the result:
Labor cost was $60,908 less than planned due to personnel turnover and vacancy savings.
Food and supply costs were $150,807 less than budget due to better-than-expected food costs.
All other expenses ended the year with a positive variance of $139,075.
The fund ended the fiscal year with $3,893,423 in fund balance. Of this amount, $149,227 is the inventory
value and $489,842 will fund outstanding purchasing commitments. The residual fund balance of
$3,254,355 will support the average operating expenses of about four months (best practice is three
months). Fund balance is carried forward to the next fiscal year for school nutrition operations.
32%
30%7%
31%
Uses of Funds
Personnel
Food & Supplies
Other Operating Supplies& Capital
Ending Fund BalanceReserve
41%
20%1%
38%
Sources of Funds
Federal
Sales to Students & Staff,State & Other
Transfer from Operating
Beginning Fund Equity
FCPS Financial Report for the Fiscal Year 2024 Page 7 of 27 158
Frederick County Public Schools
School Nutrition Fund
Year Ended June 30, 2024
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2021-22 2022-23 2023-24 2023-24 Adj Budget
[1]Beginning Balance July 1 1,707,589$ 4,495,974$ 4,096,709$ 4,762,322$ 665,613$
REVENUES:
[2]Interest on Bank Deposits 8,882$ 138,148 50,000$ 186,209$ 136,209$
[3]Type A Lunches - 1,555,040 1,607,265 1,186,934 (420,331)
[4]Breakfast Program - 244,637 304,543 172,594 (131,949)
[5]All Other Sales and Adults 361,452 612,225 560,675 719,898 159,223
[6]Other Receipts 24,862 73,232 20,557 78,948 58,391
[7]State School Food Payments 103,898 255,260 104,000 178,444 74,444
[8]Federal Meals Reimbursement/Grant 9,182,064 4,885,494 4,856,056 5,103,055 246,999
[9]Transfers From School Operating 17 30,000 171,028 171,028 -
[10]TOTAL REVENUES 9,681,174$ 7,794,036$ 7,674,124$ 7,797,109$ 122,985$
Total Revenues and Beginning Balance 11,388,763$ 12,290,010$ 11,770,833$ 12,559,431$
EXPENDITURES:
[11]Salaries 2,337,202$ 2,516,917$ 2,834,175$ 2,783,613$ 50,562$
[12]Fringe Benefits 897,921 1,004,523 1,221,223 1,210,878 10,346
[13]Contractual Services 15,190 163,758 162,200 152,479 9,721
[14]Utilities, Travel and Misc 63,412 105,072 385,245 255,891 129,354
[15]Food and Supplies 3,533,438 3,529,782 3,901,632 3,750,825 150,807
[16]Capital Outlay 45,626 207,635 512,322 512,322 -
[17]Planned Carryforward to Next Year - - 2,754,036 - 2,754,036
[18]TOTAL EXPENDITURES 6,892,789$ 7,527,688$ 11,770,833$ 8,666,007$ 3,104,826$
[19]Revenue Over / (Under) Expenditures 2,788,385$ 266,348$ -$ (868,899)$
[20]Ending Balance June 30 4,495,974$ 4,762,322$ -$ 3,893,423$
[21]Balance Nonspendable, Inventory 347,544$ 165,969$ 149,227$
[22]Committed - reserve for encumbrance -$ 174,486$ 489,842$
[23]Balance Committed 4,148,430$ 4,421,867$ 3,254,355$
Numbers may not add correctly due to rounding.
FCPS Financial Report for the Fiscal Year 2024 Page 8 of 27
159
SCHOOL TEXTBOOK FUND
The textbook fund completed the year with revenues in excess of expenditures of $1,198,448, resulting
in an ending fund balance of $3,115,341. The primary source of revenue for this fund comes from the
Standards of Quality funding provided by the state and a local required match. The state funds require a
local match equal to the composite index percentage and are provided through a transfer from the School
Operating Fund.
The beginning fund balance for the School Textbook Fund was $1,916,893. Revenues plus the beginning
fund balance provide for the total available funds of $3,888,663. For FY 2024, state funds of $1,077,654
plus $761,660 in local matching funds, and $132,456 in miscellaneous receipts for interest and fees totaled
$1,971,770 in revenue.
Textbook purchases replaced worn textbooks, as well as provided new AP environmental science
textbooks. Textbook purchases can be either hard copy or digital formats. Total expenditures on textbooks
and a part-time employee to manage the textbook inventory equaled $773,322 for the year.
The textbook fund balance increases and decreases over time as it supports the year-to-year
disbursements driven by the timing of required textbook adoptions. The textbook fund balance is
committed to the next fiscal year to support future textbook adoptions.
28%
20%
3%
49%
Sources of Funds
State SOQ
Local Match (SOF Transfer)
All Other
Beginning Fund Equity
1%
19%
80%
Uses of Funds
Personnel
Textbooks
Ending Fund BalanceReserve
FCPS Financial Report for the Fiscal Year 2024 Page 9 of 27 160
Frederick County Public Schools
School Textbook Fund
Year Ended June 30, 2024
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2021-22 2022-23 2023-24 2023-24 Adj Budget
[1]Beginning Balance July 1 1,277,941$ 1,570,658$ 1,539,740$ 1,916,893$ 377,153$
REVENUES:
[2]Interest on Bank Deposits 5,620$ 73,656$ 5,000$ 132,068$ 127,068$
[3]Sale of Textbooks/ Lost Fees 447 812 6,500 388 (6,112)
[4]Misc Revenue 36,000 - - - -
[5]State Reimbursements 865,137 1,066,528 1,077,654 1,077,654 -
[6]Transfers From Other Funds 615,548 756,496 761,660 761,660 -
[7]TOTAL REVENUES:1,522,753$ 1,897,493$ 1,850,814$ 1,971,770$ 120,956$
Total Revenues and Beginning Balance 2,800,694$ 3,468,151$ 3,390,554$ 3,888,663$
EXPENDITURES:
[8]Salaries 21,251$ 22,324$ 24,650$ 24,757$ (107)$
[9]Fringe Benefits 5,789 6,077 6,715 6,711 4
[10]Contractual Services - - - - -
[11]Payments to Publishers 1,202,997 1,522,857 1,522,857 741,854 781,002
[12]Planned Carryforward to Next Year - - 1,836,333 - 1,836,333
[13]TOTAL EXPENDITURES 1,230,036$ 1,551,258$ 3,390,554$ 773,322$ 2,617,232$
[14]Revenues Over / (Under) Expenditures 292,717$ 346,235$ (1,539,740)$ 1,198,448$ 2,738,188$
[15]Ending Balance June 30 1,570,658$ 1,916,893$ -$ 3,115,341$
[16]Committed - reserve for encumbrance 12,637$ 1,161$ 1,917$
[17]Balance Committed 1,558,021$ 1,915,732$ 3,113,423$
Numbers may not add correctly due to rounding.
FCPS Financial Report for the Fiscal Year 2024 Page 10 of 27
161
SPECIAL GRANTS FUND
The special grants fund completed the year with revenues in excess of expenditures of $2,923,129,
resulting in an ending fund balance of $2,923,129. The primary revenue source for this fund is the state
All In Virginia program. All In Virginia state funds support high-dosage academic tutoring, accelerate the
Virginia Literacy Act expansion, and combat chronic absenteeism.
Revenues from the state were $4,163,705 and interest earnings were $41,099 for the total available funds
of $4,204,804. During FY 2024, $1,281,675 of the special grant funds were used for student tutoring
outside the normal school hours, third-party virtual tutoring services, student transportation, and
instructional materials and supplies.
The special grant fund balance of $2,923,129 is carried forward to FY 2025 to continue to support high-
dosage academic tutoring, the Virginia Literacy Act expansion, and combat chronic absenteeism. Funds
must be used by June 30, 2026.
99%
1%Sources of Funds
State All In Virginia
Interest
18%
9%
1%
3%69%
Uses of Funds
Personnel
Purchased services
Student travel
Materials & supplies
Ending Fund BalanceReserve
FCPS Financial Report for the Fiscal Year 2024 Page 11 of 27 162
Frederick County Public Schools
Special Grants Fund
Year Ended June 30, 2024
[a][b][c][d]CummulativeGrantPrior Years'Actual Grant
Budget Receipts 2023-24 Receipts
[1]Beginning Balance July 1 -$
REVENUES:
[2]Interest Income -$ -$ 41,099$ 41,099$
[3]State Revenue 4,163,705 - 4,163,705 4,163,705
[4]TOTAL REVENUES 4,163,705$ -$ 4,204,804$ 4,204,804$
[a][b][c][d][e][f]
Cummulative Remaining
Grant Prior Years'Actual Grant Outstanding GrantBudgetExpenditures2023-24 Expenditures Encumbrances Balance
EXPENDITURES:
[5]Salaries 1,736,677$ -$ 706,337$ 706,337$ -$ 1,030,339$
[6]Fringe Benefits 137,803 - 55,651 55,651 - 82,152$
[7]Purchased Services 872,226 - 375,879 375,879 - 496,347$
[8]Student Travel 335,535 - 30,498 30,498 - 305,037$
[9]Materials and Supplies 1,081,464 - 113,310 113,310 - 968,154$
[10]TOTAL EXPENDITURES 4,163,705$ -$ 1,281,675$ 1,281,675$ -$ 2,882,030$
[11]Ending Balance June 30 2,923,129$
Numbers may not add correctly due to rounding.
FCPS Financial Report for the Fiscal Year 2024 Page 12 of 27
163
SCHOOL CAPITAL PROJECTS FUND
The school capital projects fund is for the purchase of capital items not provided for in the annual school
operating fund and project scopes are too small for the school construction fund. This fund typically
receives revenue from the local governing body through direct appropriation or the transfer of funds from
the prior year's school operating fund remaining balances.
FCPS used the beginning fund balance of $3,310,246, and a transfer of $877,282 in prior year school
operating surplus funds re-appropriated by the county to purchase the following items/projects related
to school facilities.
Projects begun in FY 2023 (prior year) and completed by June 30, 2024:
•Sherando High School heat pump replacement
•Millbrook High School roof replacement
•Transportation Center buildings (administration and maintenance) HVAC replacements
Projects begun in FY 2024 (current year) and complete or in-progress as of June 30, 2024:
•Dowell J. Howard fire alarm replacement
•Apple Pie Ridge Elementary School fire alarm replacement (project is in-progress)
•Armel Elementary School fire alarm replacement (project is in-progress)
•Stonewall Elementary School fire alarm replacement (project is in-progress)
•Facilities Services West fire alarm installation (project is in-progress)
The balance of $1,241,192 will carry forward into FY 2025 to complete the in-progress projects listed
above.
70%
30%
Uses of Funds
Facilities CAP
Ending Fund Balance
21%
79%
Sources of Funds
County, SchoolOperating Surplus
Beginning Fund Equity
FCPS Financial Report for the Fiscal Year 2024 Page 13 of 27 164
Frederick County Public Schools
School Capital Projects Fund
Year Ended June 30, 2024
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2021-22 2022-23 2023-24 2023-24 Adj Budget
[1]Beginning Balance July 1 2,103,140$ 4,837,375$ 3,837,076$ 3,310,246$ (526,830)$
REVENUES:
[2]Other Receipts -$ -$ -$ -$ -$
[3]State Revenue - 4,117,427 - - -
[4]Local Funds - Frederick County 4,264,552 1,023,546 877,282 877,282 -
[5]Transfers from Other Funds - - - - -
[6]TOTAL REVENUES 4,264,552$ 5,140,973$ 877,282$ 877,282$ -$
Total Revenues and Beginning Balance 6,367,692$ 9,978,348$ 4,714,358$ 4,187,528$
EXPENDITURES:
[7]Capital Outlay 1,530,317$ 6,668,101$ 4,714,358$ 2,946,336$ 1,768,022$
[8]TOTAL EXPENDITURES 1,530,317$ 6,668,101$ 4,714,358$ 2,946,336$ 1,768,022$
[9]Ending Balance June 30 4,837,375$ 3,310,246$ -$ 1,241,192$
[10]Balance Reserve for Encumbrances 3,066,968$ 2,837,076$ 691,657$
[11]Balance Committed 1,770,406$ 473,170$ 549,536$
Numbers may not add correctly due to rounding.
FCPS Financial Report for the Fiscal Year 2024 Page 14 of 27
165
CONSTRUCTION FUND
The active construction projects for FY 2024 were Indian Hollow Elementary and James Wood High School
construction projects.
A project-to-date summary is shown below and is provided in a different format on the financial
statement. The amounts shown in bold represent active project balances at year-end, which will be
automatically re-appropriated in the next fiscal year to continue the project.
Indian Hollow Elementary James Wood High School
Beginning project amount $12,020,000.00 Beginning project amount $72,844,000.00
Expenditures through June 30, 2024 $(11,451,900.56) Expenditures through June 30, 2024 $(57,252,318.69)
O/S Encumbrances @ June 30, 2024 $(406,559.29) O/S Encumbrances @ June 30, 2024 $(12,951,882.44)
Remaining project balance $161,540.15 Remaining project balance $2,639,798.87
Cash received – bond proceeds $10,370,000.00 Cash received – bond proceeds $62,170,000.00
Cash received – premium proceeds $1,440,560.73 Cash received – premium proceeds $6,048,312.70
Cash received – interest earnings $295,754.36 Cash received – interest earnings $1,037,755.99
Cash disbursed for project $(11,446,051.06) Cash transferred from other projects $179,394.65
Accounts Payable @ June 30, 2024 $(5,849.50) Cash disbursed for project $(54,955,927.72)
Cash/A/P balance @June 30, 2024 $654,414.53 Accounts Payable @ June 30, 2024 $(2,296,390.97)
Cash/ A/P balance as of June 30, 2024 $12,183,144.65
Armel Addition:Fourth High School:
Beginning project amount $500,000.00 Beginning project amount $6,000,000.00
Expenditures through June 30, 2024 $(474,563.00) Expenditures through June 30, 2024 $(5,376,281.60)
O/S Encumbrances @ June 30, 2024 $- O/S Encumbrances @ June 30, 2024 $-
Remaining project balance $25,437.00 Remaining project balance $623,718.40
Cash received – bond proceeds $- Cash received – bond proceeds $2,734,850.00
Cash received – premium proceeds $- Cash received – premium proceeds $209,216.97
Cash received – interest earnings $- Cash received – interest earnings $4,733.58
Cash transferred – undesignated fund $- Cash transferred – undesignated fund $2,500,000.00
Cash received from other projects $500,000.00 Cash received from other projects $230,199.17
Cash disbursed for project $(474,563.00) Cash disbursed for project $(5,376,281.60)
Accounts Payable @ June 30, 2024 $- Accounts Payable @ June 30, 2024 $-
Cash/ A/P balance as of June 30, 2024 $25,437.00 Cash/A/P balance @June 30, 2024 $302,718.12
FCPS Financial Report for the Fiscal Year 2024 Page 15 of 27 166
Frederick County Public Schools
Construction Funds
Year Ended June 30, 2024
[a][b][c][d]CummulativeProjectPrior Years'Actual Project
Budget Receipts 2023-24 Receipts
[1]Beginning Balance July 1 12,509,173$
REVENUES:
[2]Interest Income -$ 461,727$ 876,517$ 1,338,244$
[3]Proceeds from Bond Sale 87,664,000 57,254,994 25,508,729 82,763,723
[4]Other Receipts 3,700,000 3,618,812 - 3,618,812
[5]Miscellaneous - - - -
[6]TOTAL REVENUES 91,364,000$ 61,335,532$ 26,385,246$ 87,720,778$
[a][b][c][d][e][f]
Cummulative RemainingProjectPrior Years'Actual Project Outstanding ProjectBudgetExpenditures2023-24 Expenditures Encumbrances Balance
EXPENDITURES:
[7]Armel Elementary Additions 500,000$ 474,563$ -$ 474,563$ -$ 25,437$
[8]Fourth High School - Land & Design 6,000,000 5,376,282 - 5,376,282 - 623,718$
[9]Indian Hollow Wall Remediation & HVAC 12,020,000 7,611,424 3,840,477 11,451,901 406,559 161,540$
[10]James Wood High School Renovation 72,844,000 35,364,091 21,888,228 57,252,319 12,951,882 2,639,799$
[11]TOTAL EXPENDITURES 91,364,000$ 48,826,359$ 25,728,705$ 74,555,064$ 13,358,442$ 3,450,494.42$
[12]Ending Balance June 30 13,165,714$
Numbers may not add correctly due to rounding.
FCPS Financial Report for the Fiscal Year 2024 Page 16 of 27
167
DEBT SERVICE FUND
The Debt Service Fund accounts for principal and interest payments on general obligation bonds sold
through the Virginia Public School Authority to finance major school construction projects.
During the fiscal year, FCPS received $369,331 in refinancing credits from VPSA and $281,370 from the
federal government as an interest rebate subsidy for the Qualified School Construction Bonds (QSCB)
program. Additionally, $18,076,918 was received from the county. These revenues plus the beginning
fund balance were used for the principal, interest, and administrative expenses for the 35 active debt
issues covering 14 construction projects amortized over 20 years.
The FY 2024 principal, interest, and management fee payments totaled $18,921,829. The end of year fund
balance is $63,706. The fund balance will carry forward to support FY 2025 debt obligations.
A summary of the outstanding indebtedness is shown below.
Outstanding debt at June 30, 2023 $ 158,610,000
New debt incurred during FY 2024 $ 23,990,000 *
Principal payments on existing debt during FY 2024 $( 12,450,000)
OUTSTANDING DEBT AT JUNE 30, 2024 $ 170,150,000
* New debt incurred includes borrowing for the James Wood High School construction project.
97%
3%
Sources of Funds
County
Federal & State 66%
34%
Uses of Funds
Principal
Interest
FCPS Financial Report for the Fiscal Year 2024 Page 17 of 27 168
Frederick County Public Schools
Debt Service Fund
Year Ended June 30, 2024
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2021-22 2022-23 2023-24 2023-24 Adj Budget
[1]Beginning Balance July 1 198,505$ 38,185$ -$ 31,847$ 31,847$
REVENUES:
[2]State VPSA Credits 375,811$ 304,824$ 348,430$ 369,331$ 20,901$
[3]Federal - QSCB 280,543 280,543 275,782 281,370 5,588
[4]Local Funds - Frederick County 18,076,918 18,076,918 18,076,918 18,076,918 -
[5]Transfers from Other Funds - - 226,069 226,069 -
[6]TOTAL REVENUES 18,733,272$ 18,662,285$ 18,927,199$ 18,953,688$ 26,489$
EXPENDITURES:
[7]Principal Payments 13,016,944$ 12,330,784$ 12,450,000$ 12,450,000$ -$
[8]Interest Payments 5,852,073 5,441,106 6,443,345 6,443,345 -
[9]Miscellaneous 24,575 28,850 33,854 28,484 5,370
[10]TOTAL EXPENDITURES 18,893,592$ 17,800,740$ 18,927,199$ 18,921,829$ 5,370$
[11]Transfers to Other Funds -$ 867,883$ -$ -$
[12]Ending Balance June 30 38,185$ 31,847$ -$ 63,706$
[13]Balance Assigned 38,185$ 31,847$ 63,706$
Numbers may not add correctly due to rounding.
FCPS Financial Report for the Fiscal Year 2024 Page 18 of 27
169
NORTHWESTERN REGIONAL EDUCATIONAL
PROGRAMS (NREP) FUNDS
Frederick County Public Schools is the fiscal agent for the NREP program. The school divisions of
Winchester City and Frederick and Clarke Counties fund the program along with some state dollars. The
NREP program provides intense services to multiple disabled students, emotionally disabled students,
autistic students, hearing impaired students, deaf/blind students, and early childhood students with
various disabilities. The program also provides outreach services to daycares and homes, as well as
musical, occupational, physical, and speech therapy services. About 200 students receive services by this
program; of which, 71 percent are FCPS students.
Total revenues were $6,575,119 and were $332,464 less than budgeted. This amount represents a positive
variance in interest earnings offset by a credit to the participating localities for the previous year’s
operating surplus of funds. Expenditure savings of $606,233 were realized throughout the year. The
residual surplus of $347,710 is carried forward to the next school year and will be a credit to the
participating localities. The residual surplus is the result of vacancy and turnover savings in personnel.
The NREP textbook fund concluded the year with a fund balance of $26,678. The fund balance is
accumulated over time and is assigned to future disbursements driven by textbook adoption
requirements.
71%
28%
1%
Sources of Funds
Billings to SchoolOperating Fund
Billings to OtherSchool Divisions
State & Other
83%
6%10%
1%
Uses of Funds
Instruction
Admin, Attend. &Health
Operations &Maintenance
Other
FCPS Financial Report for the Fiscal Year 2024 Page 19 of 27 170
Frederick County Public Schools
Northwestern Regional Educational Programs (NREP) Funds
Year Ended June 30, 2024
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2021-22 2022-23 2023-24 2023-24 Adj Budget
OPERATING FUND
Beginning Balance at July 1 552,330$ 351,773$ 334,704$ 408,645$ 73,941$
REVENUES:
[1]Interest 3,179$ 22,606$ -$ 41,477$ 41,477$
[2]Tuition - - - - -
[3]Revenue from Commonwealth 27,682 26,000 26,000 26,000 - [4]Revenue from Federal Government - 12,664 - - -
[5]Local Funds -- Frederick County,- -- - -
Winchester City, and Clarke County 5,235,781 5,956,723 6,881,583 6,507,642 (373,941)
[6]TOTAL REVENUES 5,266,641$ 6,017,993$ 6,907,583$ 6,575,119$ (332,464)$
EXPENDITURES:
[7]Instruction 4,544,107$ 5,034,981$ 5,679,518$ 5,493,329$ 186,189$ [8]Administration, Attendance & Health 217,192 224,676 415,733 411,160 4,572
[9]Pupil Transportation Services 507 261 1,363 1,261 102
[10]Operations and Maintenance 620,107 614,355 725,083 663,117 61,966[11]Food Services 4,305 493 1,000 - 1,000
[12]Fund Transfers/Contingency 10,000 10,000 320,000 20,000 300,000
[13]Technology 70,981 76,356 99,590 47,186 52,404
[14]TOTAL EXPENDITURES 5,467,198$ 5,961,121$ 7,242,287$ 6,636,054$ 606,233$
[15]Ending Balance at June 30 351,773$ 408,645$ -$ 347,710$
[16]Reserve for Encumbrance -$ 34,704$ -$
[17]Balance Committed 351,773$ 373,941$ 347,710$
TEXTBOOK FUND
Beginning Balance at July 1 16,902$ 7,041$ 10,000$ 5,485$ (4,515)$
REVENUES:[1]Interest 43$ 438$ -$ 1,193$ 1,193$
[2]Transfers from NREP Operating Fund 10,000 10,000 10,000 20,000 10,000
[3]TOTAL REVENUES 10,043$ 10,438$ 10,000$ 21,193$ 11,193$
EXPENDITURES:
[4]Payments for Textbooks 19,904$ 11,994$ 20,000$ -$ 20,000$
[5]Payments for Technology Software/Devices - - - - -
[6]TOTAL EXPENDITURES 19,904$ 11,994$ 20,000$ -$ 20,000$
[7]Ending Balance at June 30 7,041$ 5,485$ -$ 26,678$
[8]Balance Committed 7,041$ 5,485$ 26,678$
Numbers may not add correctly due to rounding.
FCPS Financial Report for the Fiscal Year 2024 Page 20 of 27
171
PRIVATE PURPOSE FUNDS
The school division maintains a private-purpose endowment fund and a private-purpose income fund.
The endowment fund activity includes contributions and management expenses associated with the
principal or corpus. The income fund activity includes miscellaneous restricted donations, interest
postings, disbursements, and fund transfers. Fund balances are brought forward each year into the next
fiscal period.
The fund balance at June 30, 2024, is comprised of the following:
Private-Purpose
Endowment Balance
Private-Purpose
Income Fund Balance
Armstrong Foundation Scholarship $ 224,861 $ 68,963
Della Stine Scholarship $ 13,465 $ 4,815
Clyde & Alfretta M. Logan Scholarship N/A $ 15,000
Bright Futures Program N/A $ 541,481
FCPS101 N/A $ 1,528
Preschool Donations N/A $ 44,240
TOTAL $ 238,326 $ 676,027
Private-Purpose Endowment Funds
Armstrong Foundation Scholarship Fund—This fund accounts for funds provided by the Armstrong
Foundation. Earnings are used to provide scholarships to deserving students of the Frederick
County, Virginia schools.
Della Stine Scholarship—This fund accounts for funds provided by a private donor. Earnings on fund
assets may be used to provide a scholarship to a deserving student who attended Dowell J. Howard
Learning Center.
Private-Purpose Income Fund
The Armstrong Foundation, Della Stine, and Clyde and Alfretta M. Logan Scholarship Funds are
restricted for providing scholarships to students at the three Frederick County high schools. The two
endowed funds are used to support the respective annual scholarship when interest income is
insufficient.
Bright Futures is a non-profit organization that helps schools connect student needs with donated
resources (money, supplies or time) that already exist in the community.
FCPS101 is a community engagement program to educate community members on FCPS
instructional and operational services. Private donations support this program.
The Preschool Donation is provided to support preschool program operational expenses.
FCPS Financial Report for the Fiscal Year 2024 Page 21 of 27 172
Frederick County Public Schools
Private Purpose Funds
Year Ended June 30, 2024
[a][b][c][d]
Private-Purpose Private-Purpose Private-Purpose Private-Purpose
Endowment Income Endowment Income
FY22-23 FY22-23 FY23-24 FY23-24
[1]Beginning Balance July 1 238,326$ 438,922$ 238,326$ 496,674$
REVENUES:
[2]Interest on Bank Accounts -$ 26,020$ -$ 46,618$ [3]Interest on Investments[4]Donations and Grants 185,458 175,100
[5]Billings to FCPS & WPS 300,000
[6]Investment Earnings
[7]TOTAL REVENUES -$ 211,478$ -$ 521,718$
EXPENDITURES:
[8]Salaries -$ 26,451$ -$ 168,798$
[9]Employee Benefits - 7,241 -$ 67,233
[10]Scholarship Payments - 18,000 - 16,500
[11]Services and Other Expenses - 1,194 - 9,163
[12]Other Operating Supplies - 61,142 - 71,107
[13]Instructional Supplies - -- -
[14]Technology Hardware - -- 9,565
[15]Capital Outlay - 39,697 - -
[16]Transfers to Other Funds - -- -
[17]TOTAL EXPENDITURES -$ 153,725$ -$ 342,366$
[18]Ending Balance June 30 238,326$ 496,674$ 238,326$ 676,027$
[19]Balance Restricted 238,326$ 496,674$ 238,326$ 676,027$
Numbers may not add correctly due to rounding.
FCPS Financial Report for the Fiscal Year 2024 Page 22 of 27
173
CONSOLIDATED SERVICES FUND
The consolidated services fund accounts for the transaction activity associated with vehicle services
provided to the school division and outside agencies.
The transportation facility is located on Route 522 south and is equipped for fleet maintenance and fueling
services to support the school division, some county offices and departments, and volunteer fire and
rescue stations. The facility operations include vehicle repairs, tire changing, washing and fueling, and
inspections. The facility is staffed by heavy-duty and light-duty mechanics. Most of the service mechanics
hold Automotive Service Excellence (ASE) certifications in their respective fields. Fleet services are billed
to user agencies on a cost-recovery basis. The billings include full recovery of all direct and indirect
expenses associated with the service provided.
FY 2024 revenues totaled $4,123,703, and expenses totaled $4,218,535. Expenditures are over revenues
by $94,832 and are deducted from the fund balance. The ending fund balance of $951,535 includes
$405,063 inventory value at fiscal year-end and $34,477 in outstanding contract obligations. The residual
$511,995 in fund balance is assigned as a carried-forward to the next fiscal year to support the
consolidated services operation.
82%
18%
Sources of Funds
Billings to SchoolOperating Fund
Billings to OutsideAgencies
31%
69%
Uses of Funds
Personnel
Operating
FCPS Financial Report for the Fiscal Year 2024 Page 23 of 27 174
Frederick County Public Schools
Consolidated Services Fund
Year Ended June 30, 2024
[a][b][c][d][e]
Adjusted Variance
Actual Actual Budget Actual from
2021-22 2022-23 2023-24 2023-24 Adj Budget
Beginning Balance July 1 505,504$ 819,138$ 110,521$ 1,046,368$ 935,847$
[1]REVENUES:
[2]Vehicle Services
Billings to FCPS 3,171,913$ 3,458,777$ 3,658,712$ 3,382,567$ (276,145)$
Billings to Outside Agencies 737,202 766,270 729,190 739,559 10,369Other Receipts 2,623 1,606 1,578 1,578 -
Sub-total Vehicle Services 3,911,738$ 4,226,652$ 4,389,479$ 4,123,703$ (265,776)$
[3]Transfers from School Operating Fund -$ -$ -$ -$ -$
[4]Prior Year Encumbrances -$ -$ -$ -$ -$
[5]TOTAL RECEIPTS 3,911,738$ 4,226,652$ 4,389,479$ 4,123,703$ (265,776)$
Total Receipts and Beginning Balance 4,417,242$ 5,045,790$ 4,500,000$ 5,170,071$
[6]EXPENDITURES:
[7]Vehicle Services
Salaries 739,517$ 877,099$ 990,920$ 976,882$ 14,038$
Fringe Benefits 228,914 260,359 315,558 324,584 (9,026)
Purchased Services 8,690 51,259 270,276 71,453 198,823
Other Charges 75,541 66,747 92,551 53,606 38,945
Materials and Supplies 2,545,443 2,743,959 2,830,695 2,792,010 38,685
Capital Outlay - - - - -
Sub-total Vehicle Services 3,598,104$ 3,999,423$ 4,500,000$ 4,218,535$ 281,465$
[8]TOTAL EXPENDITURES 3,598,104$ 3,999,423$ 4,500,000$ 4,218,535$ 281,465$
[9]Revenues Over/ (Under) Expenditures 313,634$ 227,230$ (94,832)$
[10]Ending Balance June 30 819,138$ 1,046,368$ 951,535$
[11]Balance Nonspendable, Inventory 501,472$ 516,261$ 405,063$
[12]Balance Committed - reserve for
encumbrance -$ -$ 34,477$
[13]Balance Assigned 317,666$ 530,107$ 511,995$
Numbers may not add correctly due to rounding.
FCPS Financial Report for the Fiscal Year 2024 Page 24 of 27
175
INSURANCE RESERVE FUND
The insurance reserve fund accounts for health care benefits for participating employees. Sources of funds
are medical and dental premiums received from Frederick County Public Schools and participating
employees. Uses of funds are the payment of health/dental claims and health clinic activities for
participating employees. The fund balance is generated from premiums exceeding insurance carrier
claims and health clinic activities. Likewise, the fund balance could decrease for claims and activities
exceeding premiums collected. A range for projected claims expense and health care utilization is
prepared by the insurance carrier. Premiums are set within the projected claims range and projected
health clinic activities.
The health insurance program provided coverage for almost 1,930 FCPS employees and retirees plus their
dependents. The program includes two medical plan options, one vision, and one dental plan—all
provided by Anthem. The two medical plan options are known as KeyCare 25 and the Health Savings
Account (HSA). Participating employees and their dependents also have access to the on-site healthcare
clinic. The health clinic is designed to improve employee access to convenient, quality healthcare services
while decreasing time away from work.
On the financial statement, column [d] shows the current year's activity compared to the expected claim
levels shown in column [c]. Medical and dental claims, Affordable Care Act, on-site health clinic activities
and building lease, and other expenses for FY 2024 were $23,185,589, below the expected level of
$26,231,500. The insurance reserve fund fiscal year-end balance decreased by $427,764 to an ending
balance of $9,135,418. The fund balance equates to four months of expected claims activity. The fund
balance is assigned to support future health claims.
Column [e] provides activity projected for FY 2025. FCPS premium shares will increase by 10 percent and
employee premiums will not increase. Anthem will continue to provide medical insurance and Delta
Dental will provide dental insurance for participating employees and their dependents. Overall, the fund
needs to support about $26.1 million in expected insurance claims and healthcare clinic activities for FY
2025. It is important to maintain a fund balance sufficient to support claims that exceed expectations.
51%
13%
6%
30%
Sources of Funds
Employer Premiums
Employee Premiums
NREP Premiums/Other
Beginning Fund Equity
65%4%2%
1%
28%
Uses of Funds
Health Care Claims
Dental Claims
On-site Health Clinic
Other
Ending Fund BalanceReserve
FCPS Financial Report for the Fiscal Year 2024 Page 25 of 27 176
Frederick County Public Schools
Insurance Reserve Fund
Year Ended June 30, 2024
[a][b][c][d][e]Expected ExpectedActualActualActivityActualActivity
2021-22 2022-23 2023-24 2023-24 2024-25
[1]Beginning Balance July 1 12,806,063$ 11,613,331$ 9,563,182$ 9,563,182$ 9,135,418$ [1]
REVENUES:[2]Interest on Bank Deposits 56,970$ 505,578$ 200,000$ 660,103$ 400,000$ [2]
[3]Health Insurance Premiums 19,301,064 19,867,255 23,055,000 22,086,746 24,178,800 [3]
[4]Donations/Grants/Other 450 45,533 500 10,977 500 [4]
[5]TOTAL REVENUES 19,358,484$ 20,418,366$ 23,255,500$ 22,757,826$ 24,579,300$ [5]
EXPENDITURES:
[6]Contracted Activities 346,135$ 329,873$ 400,000$ 214,844$ 250,000$ [6]
[7]Taxes & Fees 9,012 7,949 8,500 8,469 9,000 [7]
[8]Lease of Building 34,942 35,641 37,000 36,354 - [8][9]Health Clinic Services & Supplies 608,024 672,229 700,000 643,443 725,000 [9][10]Health Care Claims 18,269,029 20,130,525 23,720,000 20,861,863 23,700,000 [10][11]Dental Claims 1,284,075 1,292,299 1,366,000 1,420,616 1,450,000 [11]
[12]TOTAL EXPENDITURES 20,551,217$ 22,468,514$ 26,231,500$ 23,185,589$ 26,134,000$ [12]
[13]Revenues Over/(Under) Expenditures (1,192,733)$ (2,050,149)$ (2,976,000)$ (427,764)$ (1,554,700)$ [13]
[14]Ending Balance June 30 11,613,331$ 9,563,182$ 6,587,182$ 9,135,418$ 7,580,718$ [14]
Numbers may not add correctly due to rounding.
FCPS Financial Report for the Fiscal Year 2024 Page 26 of 27
177
1415 Amherst Street
Winchester, Virginia 22601
540-662-3888
For more information on current budget and programs, visit www.frederickcountyschoolsva.net
178
Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Items For Information Only
Title: The FCPS Executive Director of Finance provides the FY2024 year-end open purchase
order report.
Attachments:
FCPS YrEnd Open POs.pdf
179
Fund Description PO #Vendor Name Total Description
CONSOLIDATED SERVICES FUND 20240061 Kingmor Supply, Inc.34,477.45$ FY24 Bus Seat Repair
Total Fund 45 Consolidated Services Fund 34,477.45$
SCHOOL OPERATING FUND 20220663 RRMM Architects, PC 4,260.77$ A&E Design services for fiber
SCHOOL OPERATING FUND 20230222 RRMM Architects, PC 10,095.00$ A&E forelectrical switchgear replacementSCHOOL OPERATING FUND 20230505 RRMM Architects, PC 6,922.00$ A&E for APRES DESIGN FEE DATA CABLING
SCHOOL OPERATING FUND 20230561 Bear Communications, Inc.3,562.50$ Motorola Digital 50 Watt Repeaters
SCHOOL OPERATING FUND 20240076 Bolton Partners, Inc 9,520.00$ Full Fund Valuation FY24
SCHOOL OPERATING FUND 20240096 Ricoh USA, Inc.8,672.02$ FY24 Ricoh Copier Lease 102024
SCHOOL OPERATING FUND 20240360 Parlights Concert Lighting, I 10,025.00$ SHS HOUSELIGHT REPLACEMENTSCHOOL OPERATING FUND 20240480 RRMM Architects, PC 4,987.48$ A&E for water heater replacement
SCHOOL OPERATING FUND 20240482 RRMM Architects, PC 8,979.47$ A&E for chiller & water heater replacement
SCHOOL OPERATING FUND 20240515 Blauch Brothers, Inc.142,800.00$ MTES plumbing refurbishmentSCHOOL OPERATING FUND 20240542 Kingmor Supply, Inc.407,955.00$ 3 - 77 Passenger Diesel Buses
SCHOOL OPERATING FUND 20240545 Blauch Brothers, Inc.109,640.00$ DJH plumbing refurbishment
SCHOOL OPERATING FUND 20240577 Thundercat Technology, LLC 4,251.96$ Digital Mapping at SBO
SCHOOL OPERATING FUND 20240578 RRMM Architects, PC 10,903.00$ A&E Svcs-Fire Alarm
SCHOOL OPERATING FUND 20240579 Blauch Brothers, Inc.117,889.00$ NREP Plumbing RefurbishmentSCHOOL OPERATING FUND 20240589 Woodwind & Brasswind, Inc.1,372.00$ Yamaha 3-1/2 Octave Xylophone
SCHOOL OPERATING FUND 20240595 Woodwind & Brasswind, Inc.3,794.00$ Band instruments
SCHOOL OPERATING FUND 20240605 Diversified Educational System 152,597.76$ Classroom furnitureSCHOOL OPERATING FUND 20240607 Diversified Educational System 76,808.59$ Music Sheet Storage
SCHOOL OPERATING FUND 20240618 RRMM Architects, PC 19,930.00$ A&E JSES Programming & Conceptual Planning
SCHOOL OPERATING FUND 20240620 RRMM Architects, PC 27,412.00$ A&E MES Programming & Conceptual Planning
SCHOOL OPERATING FUND 20240648 CEIA USA, Ltd.109,635.60$ Metal Detectors
SCHOOL OPERATING FUND 20240661 Diversified Educational System 113,208.88$ Classroom Science Tables and SeatingSCHOOL OPERATING FUND 20240670 Elite Link LLC 76,000.00$ JWMS painting interior
SCHOOL OPERATING FUND 20240671 RC Enterprise, LLC 978.56$ RRE Carpet Cleaning
SCHOOL OPERATING FUND 20240681 Environmental Systems Service 11,483.53$ GES disinfection system ReplacementSCHOOL OPERATING FUND 20240712 Bear Communications, Inc.13,053.58$ Safety and Security Radios
SCHOOL OPERATING FUND 20240719 Southern Air, Inc.359,054.00$ DJH chiller replacement
SCHOOL OPERATING FUND 20240732 Ennis Electric Company, Inc.15,451.00$ Roof top Mechanical Power
SCHOOL OPERATING FUND 20240737 RRMM Architects, PC 14,841.00$ A&E for FCPS File Storage Building Conversion Concept
SCHOOL OPERATING FUND 20240738 RRMM Architects, PC 8,601.00$ A&E for Admin Building Expansion Concept EstimateSCHOOL OPERATING FUND 20240740 EZ Flex, LLC 21,257.00$ Aylor & Byrd Wrestling Mats
SCHOOL OPERATING FUND 20240743 Riddleberger Brothers, Inc.117,600.00$ Water Source Heat Pump
SCHOOL OPERATING FUND 20240746 RRMM Architects, PC 67,004.00$ A&E Professional Design Svcs 4th HSSCHOOL OPERATING FUND 20240761 Rule4 LLC 116,051.92$ OVES Door & Door Hardware Upgrade
SCHOOL OPERATING FUND 20240762 Rule4 LLC 199,442.52$ New exterior doors
SCHOOL OPERATING FUND 20240770 Avail Labs, LLC 1,500.00$ REAMS Wall Pads
SCHOOL OPERATING FUND 20240777 Ennis Electric Company, Inc.200,000.00$ New Fiber Line Install
SCHOOL OPERATING FUND 20240778 Diversified Educational System 171,860.00$ Ag Lab Dust Collector SystemSCHOOL OPERATING FUND 20240783 The Ceramic Shop, LLC 4,618.00$ Kiln for IHES
SCHOOL OPERATING FUND 20240786 Guitar Center Stores, Inc.4,866.00$ Band Instruments
SCHOOL OPERATING FUND 20240789 Branch Builds, Inc.22,457.51$ Revisions Area E RestroomsSCHOOL OPERATING FUND 20240790 Branch Builds, Inc.147,444.71$ Performing Arts area upgrade
SCHOOL OPERATING FUND 20240794 Pritchett Controls, Inc 3,712.00$ BAS system check
SCHOOL OPERATING FUND 20240796 TES Holdings, LLC 15,678.51$ High Capacity Balancer
SCHOOL OPERATING FUND 20240801 IES Home and Business Solution 24,000.00$ Electrical upgrade
SCHOOL OPERATING FUND 20240802 TES Holdings, LLC 25,682.02$ Tire Changer with wheel LiftSCHOOL OPERATING FUND 20240809 Stadium Solutions, Inc.415,000.00$ Replacement bleachers
SCHOOL OPERATING FUND 20240810 Diversified Educational System 225,820.00$ Tech Ed&Ag Lab Dust Collectors
SCHOOL OPERATING FUND 20240811 Hi-Tek Biz, LLC 197,800.00$ Fire Alarm InstallationSCHOOL OPERATING FUND 20240814 G.J. Hopkins 52,935.00$ Water Heater Replacement
School Operating Fund 3,899,413.89$
SCHOOL NUTRITION FUND 20230554 RRMM Architects, PC 8,400.00$ A&E for JWMS Fee Proposal for Kitchen Renovation
SCHOOL NUTRITION FUND 20240812 Keller Brothers, Inc.481,441.90$ James Wood MS Kitchen ImprovementSchool Nutrition Fund 489,841.90$
CAPITAL PROJECTS FUND 20240450 RRMM Architects, PC 39,954.00$ A&E DJH fire alarm replacementCAPITAL PROJECTS FUND 20240466 RRMM Architects, PC 10,899.73$ A&E SWES fire alarm replacement
CAPITAL PROJECTS FUND 20240559 RRMM Architects, PC 11,004.01$ A&E APRES fire alarm replaceme2024
CAPITAL PROJECTS FUND 20240560 RRMM Architects, PC 10,999.08$ A&E AES fire alarm replacement
CAPITAL PROJECTS FUND 20240597 RRMM Architects, PC 10,903.00$ A&E SFW fire alarm replacement
CAPITAL PROJECTS FUND 20240805 Hi-Tek Biz, LLC 149,400.00$ Armel Elementary School Fire Alarm ReplacementCAPITAL PROJECTS FUND 20240806 Patriot Fire & Security, LLC 145,721.35$ Dowell J Howard Fire Alarm Replacement
CAPITAL PROJECTS FUND 20240807 Patriot Fire & Security, LLC 159,340.59$ Apple Pie Ridge Fire Alarm Replacement
CAPITAL PROJECTS FUND 20240808 Hi-Tek Biz, LLC 118,715.00$ Stonewall Fire Alarm ReplacementCAPITAL PROJECTS FUND 20240813 Hi-Tek Biz, LLC 34,720.00$ Support Facilities West Fire Alarm Replacement
Capital Projects Fund 691,656.76$
CONSTRUCTION FUND 20220373 RRMM Architects, PC 3,248.93$ A&E Indian Hollow Elementary Renovation
CONSTRUCTION FUND 20220374 RRMM Architects, PC 245,094.83$ A&E JWHS RenovationCONSTRUCTION FUND 20220530 ECS Mid-Atlantic, LLC 618.76$ JWHS Gym Wall Bracing Inspections
CONSTRUCTION FUND 20220582 ECS Mid-Atlantic, LLC 12,841.50$ Asbestos Abatement Monitoring at JWHS
CONSTRUCTION FUND 20220632 Branch Builds, Inc.11,922,842.20$ CMAR James Wood Renovation and AdditionCONSTRUCTION FUND 20220633 Branch Builds, Inc.342,044.37$ CMAR Indian Hollow Elementary Renovation
CONSTRUCTION FUND 20220671 United Rentals (North America 807.20$ Storage Unit for JWHS 36 Months
CONSTRUCTION FUND 20220690 Setty & Associates, Ltd.1,499.99$ IHES Renovation Commissioning Services
CONSTRUCTION FUND 20220691 Setty & Associates, Ltd.93,656.87$ JWHS Renovation Commissioning Services
CONSTRUCTION FUND 20230175 ECS Mid-Atlantic, LLC 49,970.23$ Construction material testing and observationsCONSTRUCTION FUND 20230406 Fort Hill Associates, LLC 4,800.00$ CMAR Audit Services
CONSTRUCTION FUND 20230407 Fort Hill Associates, LLC 35,200.00$ CMAR Audit Services
CONSTRUCTION FUND 20230439 Clinton Learning Solutions, L 128,937.27$ JWHS CLASSROOM SPEAKERS & INSTALLCONSTRUCTION FUND 20230441 Clinton Learning Solutions, L 48,588.92$ JWHS - PA Speakers & install
CONSTRUCTION FUND 20230608 Diversified Educational System 24,626.25$ JWHS Sign Package
CONSTRUCTION FUND 20230652 Diversified Educational System 370,451.41$ JWHS Casework and Millwork Package
CONSTRUCTION FUND 20240628 Diversified Educational System 18,247.00$ Additional tables for existing science labs
CONSTRUCTION FUND 20240779 PlayPower LT Farmington, Inc.54,966.00$ New IHES SwingsConstruction Fund 13,358,441.73$
SCHOOL TEXTBOOK FUND 20240800 Macmillan Holdings LLC 1,917.49$ Ap Envir Science Book AdoptionTextbook Fund 1,917.49$ 180
Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Items For Information Only
Title: The Finance Director provides the county FY2024 year-end open purchase order
report.
Attachments:
FredCo YrEnd Open POs.pdf
181
10/01/2024 Year End PO Report PAGE 1
Fiscal Year - 2024
PO# Date Desc Vendor Name PO Amount
23009 07/18/2023 BALLISTICS VEST & CARRIERS TOWN POLICE SUPPLY 37,909.27
23010 07/18/2023 REQUIRED RADIO EQUIPMENT FOR RADIOROHDE & SCHWARZ USA INC 5,255.00
23011 07/18/2023 STORYWALK BOARDS PANNIER CORPORATION 6,430.00
23012 07/27/2023 AMMO THE GUN SHOP 9,790.70
23013 07/31/2023 SMOKE MACHINES NAFECO INC 7,703.70
23014 08/01/2023 GLOBE BOOTS MARYLAND FIRE EQUIPMENT 5,168.00
23015 08/01/2023 BRACKETS & HH UNITS - RADIO PROJECRADIO SOURCE LLC 16,615.00
23016 08/02/2023 ALERRT TRAINING KITS/EQUIPMENT KDL SOLUTIONS 93,805.80
23017 08/07/2023 AMBULANCE 2023 F550 4X4 MODEL 623FFESCO EMERGENCY SALES 800,482.00
23018 08/09/2023 FALL UNIFORM ORDER EMPIRE PRINTING LLC 38,214.72
23018 C01 08/18/2023 FALL UNIFORM ORDER EMPIRE PRINTING LLC 1,110.00
23018 C02 12/06/2023 FALL UNIFORM ORDER EMPIRE PRINTING LLC 1,152.32
23019 08/10/2023 INSTALL HEAT PUMP - MAGISTRATE BLAUCH BROTHERS INC 14,995.00
23020 08/14/2023 MPO COMPREHENSIVE SAFETY ACTION PLNORTHERN SHEN VALLEY 30,000.00
23021 08/16/2023 CABINETS WITH WALL MOUNTED STORAGEMILLERS SUPPLIES AT WORK 6,086.94
23022 08/16/2023 FR L/S SHIRTS DFND TECHNOLOGIES 8,770.00
23023 08/17/2023 HANWHA WAVE CCTV SYSTEM NEXT GENERATION SECURITY CONCEPTS INC 19,346.18
23024 08/23/2023 FALL AWARDS 2023 CROWN TROPHY WINCHESTER 10,050.00
23025 08/23/2023 LP 1000 (3) STRYKER MEDICAL 8,245.92
23026 08/23/2023 SHERIFF PC REFRESH - PANASONICS DALY COMPUTERS 849,490.00
23027 08/23/2023 TASER BATTERY / CARTRIDGE AXON ENTERPRISE INC 7,835.30
23028 08/23/2023 GROUNDS MAINT. EQUIPMENT DEERE & COMPANY 49,960.12
23029 08/25/2023 PHASE 1 UPGRADE SERVERS & CAMERAS ACTIVE SECURITY CONSULTING LLC 1,320,807.80
23029 C01 01/05/2024 PHASE 1 UPGRADE SERVERS & CAMERAS ACTIVE SECURITY CONSULTING LLC 39,535.00
23030 08/29/2023 SHERANDO PICKLEBALL COURTS JUDY EXCAVATING AND 59,681.00
23030 C01 10/23/2023 SHERANDO PICKLEBALL COURTS JUDY EXCAVATING AND 3,200.00
23031 08/29/2023 NEW VEHICLES (29) HALL AUTOMOTIVE LLC 1,263,222.67
23031 C02 10/27/2023 NEW VEHICLES (29) HALL AUTOMOTIVE LLC 45,438.71
23032 08/29/2023 ENVELOPE ORDER T-S ENVELOPE LLC 8,007.50
23033 08/29/2023 RADIO COMM.EQUIPMENT VIAVI SOLUTIONS INC 43,508.00
23034 08/31/2023 2019 RAM 1500 (USED) CARMAX AUTO SUPERSTORES INC 38,415.00
23035 09/06/2023 (4) F-150 PICK UP SHEEHY FORD OF RICHMOND 174,315.04
23036 09/07/2023 POLICE SERVICE DOG SHALLOW CREEK KENNELS INC 9,000.00
23037 09/11/2023 NEW CAMERA INSTALL FOR DSS NEXT GENERATION SECURITY CONCEPTS INC 17,070.71
23038 09/11/2023 (2) 2024 FORD BRONCOS NATIONAL AUTO FLEET GROUP 66,089.32
23038 C01 05/15/2024 (2) 2024 JEEP COMPASS VEHICLES NATIONAL AUTO FLEET GROUP 820.68
23039 09/13/2023 NUTANIX BATTERY VERTIV LIEBERT GXTCDW GOVERNMENT INC 5,410.93
23040 09/13/2023 COMPUTERS CDW GOVERNMENT INC 19,993.56
23040 C01 10/12/2023 COMPUTERS CDW GOVERNMENT INC
23041 09/14/2023 4WD FORD SUPER DUTY NATIONAL AUTO FLEET GROUP 50,928.76
23042 09/25/2023 REAMS FOOTBALL FIELD IRRIGATION HYDRO TECH IRRIGATION CO 26,800.00
23043 09/25/2023 3RD PARTY TOWER INSPECTIONS ENGINEERED TOWER SOLUTIONS PLLC 180,000.00
23044 09/26/2023 3,000 GALLON TANKERS FOR STATIONS MIDWEST FIRE 1,083,868.00
23045 09/27/2023 BODY ARMOR TITAN ARMOR SOLUTIONS INC 13,748.40
23046 09/29/2023 WARD NO SMOKE DIESEL EXHAUST FILTRBEECHER EMISSION SOLUTION TECH 509,796.00
23047 09/29/2023 VEHICLE - RADIO ADMINISTRATOR MALLOY FORD 40,617.75
23048 09/29/2023 LAPTOP/PRINTER MOUNTING DALY COMPUTERS 35,255.40
23049 10/04/2023 826K CATERPILLAR COMPACTOR CARTER MACHINERY CO INC 937,356.00
23050 10/04/2023 CAB SHELL FOR RADIO ADMIN VEHICLE TRICK TRUCKS SEVEN INC 7,302.45
23050 C01 10/17/2023 CAB SHELL FOR RADIO ADMIN VEHICLE TRICK TRUCKS SEVEN INC 425.95
23051 10/04/2023 GRACO LINE STRIPER THE SHERWIN-WILLIAMS CO 18,180.00
182
10/01/2024 Year End PO Report PAGE 2
Fiscal Year - 2024
PO# Date Desc Vendor Name PO Amount
23052 10/10/2023 FIRE-DEX USAR COAT, PANT AND HELMEMUNICIPAL EMERGENCY SERVICE INC 9,250.24
23053 10/12/2023 REPLACE LEAKING WATER LINES BLAUCH BROTHERS INC 13,655.00
23054 10/13/2023 STEALTH ANTENNAS RADIO SOURCE LLC 8,800.00
23055 10/16/2023 FLAGGING AND CONSTRUCTION MONITORICSX TRANSPORTATION INC 106,576.35
23056 10/25/2023 REPLACEMENT VAN 2019 HONDA ODYSSEYSHEEHY ALEXANDRIA INC 31,073.02
23057 10/25/2023 REPLACE RADIATOR GENERATOR PUBLIC KELLY GENERATOR & EQUIPMENT INC 35,668.22
23058 11/01/2023 PPU 9MM 124GR FMJ SAS MUNITIONS LLC 9,750.00
23059 11/01/2023 AQUAEYE HANDHELD SONAR COPPER COLLAR GROUP 5,995.00
23060 11/02/2023 2022 CHEVY SILVERADO 1500 SAFFORD WINCHESTER LLC 30,411.30
23061 11/03/2023 PUMP, LADDER, HOSE TESTING IIA LIFTING SERVICES INC 55,773.00
23062 11/06/2023 UP-FITTING VEHICLES (30) ATLANTIC COMMUNICATIONS 451,639.72
23062 C01 04/25/2024 UP-FITTING VEHICLES (30) ATLANTIC COMMUNICATIONS 238,881.60-
23063 11/09/2023 JOHN DEERE GATOR TX (4) DEERE & COMPANY 43,931.84
23064 11/15/2023 HUSTLER Z MOWERS (4) HUSTLER TURF EQUIPMENT INC 67,016.00
23065 11/15/2023 VENTRAC BLOWER ATTACHMENT (2) CUTTING EDGE SMALL ENGINE REPAIR 6,067.20
23065 C01 12/04/2023 VENTRAC BLOWER ATTACHMENT (2) CUTTING EDGE SMALL ENGINE REPAIR 6,454.80
23066 11/17/2023 PICKLEBALL COURT FENCING AND GATE LONG FENCE COMPANY INC 16,855.00
23067 11/17/2023 WINTER SPORTS UNIFORMS EMPIRE PRINTING LLC 11,825.50
23067 C02 01/23/2024 WINTER SPORTS UNIFORMS EMPIRE PRINTING LLC 1,071.98
23068 11/17/2023 COMPUTERS AND DOCKING SOUTHERN COMPUTER WAREHOUSE INC 10,474.90
23069 11/29/2023 SHERANDO REPLACEMENT DIVING BOARDSDIVING BOARD SOLUTIONS LLC 9,841.39
23070 11/29/2023 SHERANDO PARK REPLACEMENT TRUCK SHEEHY FORD OF SPRINGFIELD INC 29,866.68
23071 12/04/2023 ATHLETIC FIELD LINE PAINTER PIONEER MANUFACTURING CO 19,645.42
23072 12/05/2023 LIFE PAK, LUCUS PURCHASE STRYKER MEDICAL 145,052.15
23073 12/06/2023 PRISONER TRANSPORT TOOLS/TRAINING APB CONSULTING SOLUTIONS LLC 10,369.00
23074 12/07/2023 GEM5000 PORTABLE GAS EXTRACTION MOQED ENVIRONMENTAL SYSTEMS 14,715.27
23075 12/07/2023 INSTALL RTU ACCESS PLATFORM AT CABVIRGINIA RIGGERS INC 9,950.00
23076 12/07/2023 ROOF TOP UNIT REPLACEMENT AT CAB BOLAND TRANE SERVICES INC 278,972.92
23077 12/07/2023 CONSTRUCTION COSTS FOR APRON PHASEW-L CONSTRUCTION & PAVING INC 4,984,235.00
23078 12/07/2023 CONSTRUCTION ADMINISTRATION COSTS DELTA AIRPORT CONSULTANTS 590,000.00
23079 12/07/2023 AIRPORT DESIGN SERVICES DELTA AIRPORT CONSULTANTS 390,000.00
23080 12/07/2023 NORTHSIDE ENVIRONMENTAL ASSESSMENTDELTA AIRPORT CONSULTANTS 284,000.00
23081 12/27/2023 NW SHERANDO SHELTER RCP SHELTERS INC 22,459.50
23082 12/28/2023 DODGE DURANGO (3) & CHARGER (2) ILDERTON CONVERSION OF HIGH POINT 200,224.00
23083 01/02/2024 (4) ROLL-OFF RECYCLING CONTAINERS MONMOUTH SOLUTIONS INC 39,596.00
23084 01/10/2024 HOLSTERS/MAG POUCHES / VEST FOR FAATLANTIC TACTICAL INC 30,780.40
23084 C01 03/12/2024 HOLSTERS/MAG POUCHES / VEST FOR FAATLANTIC TACTICAL INC 567.00
23085 01/26/2024 GRASS SEED 2024 LANDSCAPE SUPPLY INC 9,400.00
23086 01/26/2024 SPRING FERTILIZER TRINITY TURF INC 5,400.00
23086 C01 01/31/2024 SPRING FERTILIZER TRINITY TURF INC
23087 01/29/2024 SCBA MASK COVERS THE HIDE OUT 8,450.00
23088 01/30/2024 PIERCE ENFORCER FIRE ENGINE ATLANTIC EMERGENCY SOLUTIONS INC 888,893.00
23089 02/05/2024 REPLACE HVAC CONTROLS PUBLIC SAFETBOLAND TRANE SERVICES INC 426,750.00
23090 02/07/2024 GARAGE BAY FLOOR REPLACEMENT MILLWVIRGINIA RIGGERS INC 300,018.00
23091 02/07/2024 PROGRAM UPC-OPEN CONTROLLERS CARRIER CORPORATION 9,840.00
23092 02/12/2024 ENVELOPE ORDER T-S ENVELOPE LLC 7,186.10
23093 02/12/2024 72"W FLIP TOP TABLES NATIONAL BUSINESS FURNITURE LLC 5,477.28
23094 02/14/2024 SHERANDO BATH HOUSE PAINTING KRIS' PAINTING SERVICE INC 9,700.00
23095 02/26/2024 SPRING RACE AWARDS 2024 AMAZE AWARDS LLC 7,141.10
23096 02/26/2024 POOL BATH HOUSE SIDING LOWE S 6,064.98
23097 02/28/2024 REPLACEMENT 60 HORSE POWER BOAT MOLAKESIDE MARINE LLC 6,825.76
183
10/01/2024 Year End PO Report PAGE 3
Fiscal Year - 2024
PO# Date Desc Vendor Name PO Amount
23098 03/05/2024 AMMUNITION ATLANTIC TACTICAL INC 51,541.75
23099 03/05/2024 MULTIRAE LITE SAFEWARE INC 8,088.69
23100 03/08/2024 INTERACTIVE DISPLAYS EOC SOUTHERN COMPUTER WAREHOUSE INC 16,399.91
23101 03/13/2024 SPRING UNIFORMS 2024 EMPIRE PRINTING LLC 32,294.65
23102 03/14/2024 CLEARBROOK PARK TRAIL EXTENSION PACARROLL CONSTRUCTION CO 17,899.00
23103 03/20/2024 ADVANCED POLE CAM MINI (2) VALORENCE, LLC 28,792.94
23104 03/21/2024 GLOBE CLASSIX JACKETS AND PANTS, FMARYLAND FIRE EQUIPMENT 150,536.62
23105 03/21/2024 SCANNER DOCUMENT SOLUTIONS INC 12,175.00
23106 03/29/2024 POLE CAMERA REPLACEMENT ACTIVE SECURITY CONSULTING LLC 99,501.52
23107 03/29/2024 CLEARBOOK POOL PUMP NATIONAL POOLS OF ROANOKE INC 7,397.33
23108 04/03/2024 NATO WIRED TACTICAL PTT ENVIRO SAFETY PRODUCTS 6,659.82
23109 04/03/2024 UNDERVEST PULLOVER TOWN POLICE SUPPLY 6,638.00
23110 04/04/2024 JACKETS FOR OFFICER GALLS LLC 13,125.00
23111 04/04/2024 CLEARBROOK CABIN RENOVATION C S JENNINGS CONSTRUCTION INC 36,838.77
23112 04/09/2024 ESUMMONS PRINTERS AND SCANNERS NEWCOM WIRELESS SERVICES LLC 22,474.75
23113 04/10/2024 POOL CHLORINE MAIN LINE COMMERCIAL POOLS INC 8,798.40
23114 04/10/2024 VENTRAC FINICH MOWER DECK CUTTING EDGE SMALL ENGINE REPAIR 5,659.00
23115 04/12/2024 LELY SPREADER-HR TURF EQUIPMENT & SUPPLY 5,650.00
23116 04/12/2024 SCANNER/COPIER DOCUMENT SOLUTIONS INC 10,262.50
23117 04/18/2024 RADIO INSTALLS - VEHICLES RADIO SOURCE LLC 42,545.00
23117 C01 05/16/2024 RADIO INSTALLS - VEHICLES RADIO SOURCE LLC 10,775.00
23118 04/19/2024 SHERANDO PARK SHELTER INSTALLATIONLANTZ CONSTRUCTION CO OF 31,583.00
23118 C01 05/23/2024 SHERANDO PARK SHELTER INSTALLATIONLANTZ CONSTRUCTION CO OF 1,995.00
23119 04/19/2024 SHP PICKLEBALL COURT PAINTING AIR CON ASPHALT SEALING & STRIPING LLC 17,329.00
23119 C01 06/21/2024 SHP PICKLEBALL COURT PAINTING AIR CON ASPHALT SEALING & STRIPING LLC 1,728.00
23120 04/22/2024 CLEARBROOK PARK ASPHALT REPAIR CARROLL CONSTRUCTION CO 5,959.00
23121 04/23/2024 CUSTOMIZED MEDICATION & EQUIP GUIDPEDIATRIC EMERGENCY 6,117.15
23122 04/24/2024 EMERGENCY LIGHTING & EQUIPMENT FOREAST COAST EMERGENCY VEHICLES LLC 130,164.76
23123 04/25/2024 SUMMER UNIFORMS 2024 EMPIRE PRINTING LLC 17,352.06
23123 C01 05/28/2024 SUMMER UNIFORMS 2024 EMPIRE PRINTING LLC 1,519.20
23124 04/25/2024 GLOBE BOOTS MARYLAND FIRE EQUIPMENT 9,936.00
23125 04/25/2024 MORNING PRIDE HELMETS WITMER PUBLIC SAFETY GROUP INC 8,700.00
23126 04/26/2024 QUADIENT QUADIENT INC 8,765.00
23127 04/26/2024 SHERANDO SWING SET GAMETIME 9,921.63
23128 05/02/2024 MILLWOOD FIRE STATION SIGN FASTSIGNS WINCHESTER 8,713.00
23129 05/07/2024 2500 RAM PRO-MASTER VAN ILDERTON CONVERSION OF HIGH POINT 88,811.67
23130 05/09/2024 MOBILE FLIP TOP TABLE NATIONAL BUSINESS FURNITURE LLC 6,190.08
23131 05/10/2024 CHAMPION DISHWASHER MTS EQUIPMENT 48,199.00
23132 05/13/2024 UP-FITTING VEHICLES (17) ILDERTON CONVERSION OF HIGH POINT 428,805.96
23133 05/15/2024 ELECTRIC SERVICE @ GAINESBORO TOWESHENANDOAH VALLEY 11,795.00
23134 05/15/2024 PRELIMINARY ENGINEERING STATION 22PENNONI ASSOCIATES INC 20,000.00
23135 05/15/2024 UNMANNED AERIAL VEHICLE BRINC DRONES INC 19,999.00
23136 05/16/2024 LAPTOPS FOR COURT SERVICES (9) SOUTHERN COMPUTER WAREHOUSE INC 9,284.10
23136 C01 05/20/2024 LAPTOPS FOR COURT SERVICES (9) SOUTHERN COMPUTER WAREHOUSE INC 335.52
23137 05/16/2024 HUSTLER TURF ZERO TURN CUTTING EDGE SMALL ENGINE REPAIR 9,782.00
23138 05/20/2024 REMOVAL/REPLACE OF MJ DEEP FRYER MTS EQUIPMENT 15,325.00
23139 05/20/2024 REMOVE AND INSTALL CARPET TILES INHAPPY CO FLOORS 11,500.00
23140 05/24/2024 SHERANDO IRRIGATION WELL VALLEY DRILLING CORP OF VA 33,374.00
23141 05/28/2024 10 TRAINING LAPTOPS SOUTHERN COMPUTER WAREHOUSE INC 10,870.00
23142 05/30/2024 MINOR INTERNAL OFFICE RENOVATIONS COLOSSAL CONTRACTORS INC 165,577.50
23143 06/03/2024 BOARD ROOM VIDEO/AUDIO REFRESH EPITOME NETWORKS 138,303.34
184
10/01/2024 Year End PO Report PAGE 4
Fiscal Year - 2024
PO# Date Desc Vendor Name PO Amount
23144 06/04/2024 CDT & SWAT ITEMS SAFEWARE INC 7,084.28
23145 06/10/2024 SWIFT POLE CAMERA AARDVARK 14,756.18
23146 06/10/2024 UPGRADE HVAC CONTROLS PER OMINA COTRANE US INC 54,200.00
23147 06/11/2024 SWAT ITEMS SAFEWARE INC 28,305.00
23148 06/12/2024 SILICA GEL FOR SILOXANE FILTRATIONINTERRA GLOBAL CORP 27,948.00
23149 06/12/2024 OFFICE FURNITURE MILLERS SUPPLIES AT WORK 5,867.92
23150 06/18/2024 PARKING LOT REPAIR-SHERANDO KICKIN ASPHALT PAVING & 138,534.00
23151 06/20/2024 CLEARBROOK POOL PAINTING KRIS' PAINTING SERVICE INC 9,900.00
23152 06/20/2024 2024 POLARIS RANGER 1000 EPS RIDERSVILLE CYCLE LLC 19,207.00
23153 06/20/2024 NEW MOTORIZED STAIR CHAIR STRYKER MEDICAL 15,822.76
23154 06/20/2024 BOARD ROOM V/A REFRESH EPITOME NETWORKS 49,932.59
23155 06/21/2024 POOL BATH HOUSE SIDING PEAK ROOFING CONTRACTORS INC 63,000.00
23156 06/21/2024 TREE REMOVAL-CB PARK OLD TOWN TREE & LANDSCAPING LLC 9,725.00
23157 06/21/2024 SPRAYGROUND-CLEARBROOK PARK RAIN DROP PRODUCTS LLC 255,712.78
23158 06/21/2024 RAINREEL-NW SHERANDO SMITH TURF & IRRIGATION 9,995.39
23159 06/21/2024 ELECTRICAL SERVICE FOR TEMPOARY TEVALENTINE ELECTRIC INC 6,990.00
23160 06/21/2024 2 POWER STAIR CHAIRS AND ACCESSORISTRYKER MEDICAL 32,145.52
23161 06/21/2024 QUANTIFIT2 RESPIRATOR FIT TEST SYSOHD ACQUISITION LLLP 28,840.00
23162 06/21/2024 LOOSE EQUIPMENT FOR TANKERS 21 ANDATLANTIC EMERGENCY SOLUTIONS INC 32,476.90
23163 06/21/2024 REPLACE RTUS BOLAND TRANE SERVICES INC 179,279.62
23164 06/21/2024 PURCHASE OF FOUR AEDS STRYKER MEDICAL 10,994.56
23165 06/24/2024 FORENSCOPE CRIME SCENE BUNDLE EVIDENT INC 88,180.00
23166 06/24/2024 FIREFIGHTER EMERGENCY ESCAPE SYSTEALL HANDS FIRE EQUIPMENT LLC 39,835.50
23167 06/24/2024 HONOR GUARD UNIFORMS J HIGGINS LTD INC 5,847.66
23168 06/27/2024 AIRPORT SIGNAGE PROJECT SIGN HERE 53,368.00
Total # of POs 178 Total Amount - 20,541,976.30
185
Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Items For Information Only
Title: The Finance Director provides General Fund transfer reports for August and September
2024.
Attachments:
AUG 2024 Txfs.pdf
SEPT 2024 Txfs.pdf
186
Page 1 of 2
BUDGET TRANSFERS AUGUST 2024
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
8/1/2024 ECONOMIC DEVELOPMENT COMMISSION TR.FUNDS RENT AND UTILITIES (3) MONTHS 8102 5880 000 000 9,050.00
TRANSFERS/CONTINGENCY 9301 5890 000 000 (9,050.00)
8/5/2024 FIRE AND RESCUE BREATHNG AIR TRAILER 3505 8005 000 000 148,138.20
TRANSFERS/CONTINGENCY 9301 5807 000 004 (148,138.20)
8/12/2024 SOCIAL SERVICES ADMINISTRATION TRANSFERS FUNDS DSS VEHICLE 5316 8005 000 000 35,913.00
TRANSFERS/CONTINGENCY 9301 5807 000 004 (35,913.00)
8/14/2024 PARKS AND RECREATION ADMINISTRATION OLD CHARLESTOWN ROAD PARK 7101 3002 000 000 (2,410.00)
PARKS AND RECREATION ADMINISTRATION 7101 8900 000 000 2,410.00
8/16/2024 BOARD OF SUPERVISORS RECLASS SBITA SOFTWARE 1101 3002 000 000 (13,397.94)
BOARD OF SUPERVISORS 1101 9005 000 000 13,397.94
8/20/2024 INFORMATION TECHNOLOGY OVERAGE FOR PC REFRESH 1220 9005 000 000 (3,100.00)
INFORMATION TECHNOLOGY 1220 5401 000 000 3,100.00
8/20/2024 RECREATION CENTERS AND PLAYGROUNDS VAN/12 PASSENGER FORD TRANSIT 7104 8005 000 000 57,593.00
TRANSFERS/CONTINGENCY 9301 5807 000 004 (57,593.00)
8/23/2024 CLEARBROOK PARK CREW CAB PICKUP TRUCK 7109 8005 000 000 46,590.00
SHERANDO PARK 7110 8005 000 000 (2,090.00)
TRANSFERS/CONTINGENCY 9301 5807 000 004 (44,500.00)
8/27/2024 COUNTY OFFICE BUILDINGS/COURTHOUSE CARRIER 15 SEER AC RECLASS TO FIXED ASSET 4304 3004 000 022 (2,000.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 8001 000 021 2,000.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3002 000 021 (500.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 8001 000 021 500.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 5403 000 021 (300.00)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 8001 000 021 300.00
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 3004 000 021 (6,695.03)
COUNTY OFFICE BUILDINGS/COURTHOUSE 4304 8001 000 021 6,695.03
8/28/2024 SHERANDO PARK SOCCER FIELD DESIGN 7110 8900 000 000 35,000.00
SHERANDO PARK SOFTBALL FIELD DESIGN 7110 8900 000 000 15,000.00
TRANSFERS/CONTINGENCY SOCCER & SOFTBALL FIELD DESIGN 9301 5807 000 004 (50,000.00)
8/29/2024 FIRE AND RESCUE PROMOTIONS 8/24 3505 1007 000 001 (6,160.00)
FIRE AND RESCUE 3505 1001 000 129 6,160.00
FIRE AND RESCUE 3505 1007 000 001 (5,693.00)
FIRE AND RESCUE 3505 1001 000 040 5,693.00
FIRE AND RESCUE 3505 1007 000 001 (2,262.00)
FIRE AND RESCUE 3505 1001 000 063 2,262.00
FIRE AND RESCUE 3505 1007 000 001 (6,412.00)
FIRE AND RESCUE 3505 1001 000 106 6,412.00
FIRE AND RESCUE 3505 1007 000 001 (7,766.00)
FIRE AND RESCUE 3505 1001 000 006 7,766.00
FIRE AND RESCUE 3505 1007 000 001 (9,025.00)
FIRE AND RESCUE 3505 1001 000 075 9,025.00
FIRE AND RESCUE 3505 1007 000 001 (2,494.00)
FIRE AND RESCUE 3505 1001 000 152 2,494.00
FIRE AND RESCUE 3505 1007 000 001 (7,895.00)
FIRE AND RESCUE 3505 1001 000 027 7,895.00
FIRE AND RESCUE 3505 1007 000 001 (7,895.00)
FIRE AND RESCUE 3505 1001 000 024 7,875.00
8/30/2024 SHERIFF SALARY COMPRESSION ADJUSTMENT 3102 1008 000 000 (235,500.00)
SHERIFF 3102 1001 000 046 5,000.00
SHERIFF 3102 1002 000 042 3,000.00
SHERIFF 3102 1002 000 024 4,000.00
SHERIFF 3102 1001 000 068 3,000.00
SHERIFF 3102 1002 000 092 3,500.00
SHERIFF 3102 1001 000 064 3,000.00
SHERIFF 3102 1002 000 013 1,500.00
SHERIFF 3102 1001 000 022 3,500.00
SHERIFF 3102 1002 000 090 3,500.00
SHERIFF 3102 1002 000 071 4,000.00
SHERIFF 3102 1001 000 074 3,000.00
SHERIFF 3102 1001 000 076 3,000.00
SHERIFF 3102 1001 000 075 3,500.00
SHERIFF 3102 1002 000 068 4,000.00
SHERIFF 3102 1001 000 057 5,500.00
SHERIFF 3102 1001 000 069 5,000.00
SHERIFF 3102 1002 000 078 5,000.00
SHERIFF 3102 1001 000 070 6,000.00
SHERIFF 3102 1001 000 071 4,000.00
SHERIFF 3102 1002 000 079 5,000.00
SHERIFF 3102 1002 000 005 5,000.00
SHERIFF 3102 1001 000 039 4,000.00
SHERIFF 3102 1002 000 003 4,000.00
SHERIFF 3102 1002 000 020 2,000.00
SHERIFF 3102 1002 000 059 5,000.00
SHERIFF 3102 1002 000 029 4,000.00
SHERIFF 3102 1002 000 016 7,000.00
SHERIFF 3102 1001 000 012 3,000.00
SHERIFF 3102 1001 000 059 7,000.00
SHERIFF 3102 1001 000 037 2,000.00
SHERIFF 3102 1001 000 032 3,000.00
SHERIFF 3102 1001 000 067 2,500.00
SHERIFF 3102 1002 000 027 5,000.00
SHERIFF 3102 1002 000 007 5,000.00
SHERIFF 3102 1001 000 014 2,500.00
SHERIFF 3102 1001 000 061 15,000.00
187
Page 2 of 2
BUDGET TRANSFERS AUGUST 2024
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
SHERIFF 3102 1001 000 062 8,000.00
SHERIFF 3102 1002 000 072 9,000.00
SHERIFF 3102 1002 000 047 13,500.00
SHERIFF 3102 1001 000 030 10,000.00
SHERIFF 3102 1001 000 041 4,000.00
SHERIFF 3102 1002 000 025 4,000.00
SHERIFF 3102 1002 000 085 3,000.00
SHERIFF 3102 1002 000 052 3,000.00
SHERIFF 3102 1002 000 073 3,000.00
SHERIFF 3102 1002 000 064 5,000.00
SHERIFF 3102 1002 000 060 4,000.00
SHERIFF 3102 1002 000 056 5,000.00
SHERIFF 3102 1001 000 015 3,000.00
SHERIFF 3102 1001 000 063 7,000.00
INFORMATION TECHNOLOGY MOVE EE FROM MIS TO IT 1220 1001 000 054 72,873.64
MANAGEMENT INFORMATION SYSTEMS 1222 1001 000 057 (72,873.64)
MAINTENANCE ADMINISTRATION PT TO FT HEALTH INSURANCE 4301 1003 000 000 (11,277.00)
MAINTENANCE ADMINISTRATION 4301 2005 000 000 11,277.00
188
BUDGET TRANSFERS SEPTEMBER 2024
DATE DEPARTMENT/GENERAL FUND REASON FOR TRANSFER FROM TO ACCT CODE AMOUNT
9/13/2024 COUNTY OFFI CE BUILDINGS/COURTHOUSE REPLACEMENT OF ROOF TOP UNIT #1 PUBLIC SAFETY BUILDING 4304 8001 000 005 154,434.00
TRANSFERS/CONTINGENCY 9301 5807 000 004 (154,434.00)
9/17/2024 REGISTRAR COVER DEFICIT 1302 5401 000 000 (171.93)
REGISTRAR 1302 5407 000 000 171.93
9/19/2024 CLEARBROOK PARK TO PURCHASE JOHN DEERE TRACTOR 7109 8001 000 000 (17,212.12)
SHERANDO PARK 7110 8001 000 000 17,212.12
9/24/2024 SHERIFF PURCHASE (32) SHERIFF'S VEHICLES 3102 8005 000 000 1,487,278.94
TRANSFERS/CONTINGENCY 9301 5807 000 004 (1,487,278.94)
9/25/2024 COMMONWEALTH'S ATTORNEY TO FUND TRAVEL 2201 5401 000 000 (2,500.00)
COMMONWEALTH'S ATTORNEY 2201 5506 000 000 2,500.00
9/25/2024 FIRE AND RESCUE 9/24 PROMOTIONS 3505 1007 000 000 (3,563.00)
FIRE AND RESCUE 3505 1001 000 134 3,563.00
ANIMAL SHELTER 4305 1001 000 004 (9,368.00)
ANIMAL SHELTER 4305 1001 000 003 9,368.00
9/26/2024 FIRE AND RESCUE TRANSFER FUNDS FOR COMPUTERS 3505 3004 000 002 364,326.86
FIRE AND RESCUE 3505 5401 000 000 336,578.76
TRANSFERS/CONTINGENCY 9301 5807 000 004 (700,905.62)
9/30/2024 CIRCUIT COURT/JUDGE TRANSFER FUNDS CIRCUIT COURT/JUDGE 2101 6005 000 000 12,438.04
TRANSFERS/CONTINGENCY 9301 5890 000 000 (12,438.04)
10/1/2024 FIRE AND RESCUE TO COVER EXPENSES FOR MDT 3505 5401 000 000 (336,578.76)
FIRE AND RESCUE 3505 8007 000 000 336,578.76
10/1/2024 COUNTY OFFICE BUILDINGS COURTHOUSE STRUCTUAL EVALUATION OF 3RD FLOOR FRAMING CAB IN 4304 5407 000 000 (1,000.00)
COUNTY OFFICE BUILDINGS COURTHOUSE 4304 3002 000 000 1,000.00
COUNTY OFFICE BUILDINGS COURTHOUSE 4304 5403 000 005 (500.00)
COUNTY OFFICE BUILDINGS COURTHOUSE 4304 3002 000 000 500.00
COUNTY OFFICE BUILDINGS COURTHOUSE 4304 5407 000 000 (500.00)
COUNTY OFFICE BUILDINGS COURTHOUSE 4304 3002 000 004 500.00
COUNTY OFFICE BUILDINGS COURTHOUSE 4304 5405 000 000 (300.00)
COUNTY OFFICE BUILDINGS COURTHOUSE 4304 3002 000 000 300.00
COUNTY OFFICE BUILDINGS COURTHOUSE 4304 5407 000 000 (400.00)
COUNTY OFFICE BUILDINGS COURTHOUSE 4304 3002 000 000 400.00
COUNTY OFFICE BUILDINGS COURTHOUSE 4304 3010 000 000 (3,068.10)
COUNTY OFFICE BUILDINGS COURTHOUSE 4304 3002 000 000 3,068.10
189
Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Items For Information Only
Title: The Finance Director provides monthly financial statements for August and September
2024.
Attachments:
AUG 2024 Fin Stmts.pdf
SEPT 2024 Fin Stmts.pdf
190
County of FrederickGeneral FundAugust 31, 2024
ASSETS FY25 FY24 Increase8/31/24 8/31/23 (Decrease)
Cash and Cash Equivalents 92,337,549.81 85,180,877.30 7,156,672.51 *A
Petty Cash 1,555.00 1,555.00 0.00
Receivables: Receivable Arrears Pay Deferred 303,673.93 337,221.66 (33,547.73) Taxes, Commonwealth,Reimb.P/P 80,357,326.45 77,665,397.83 2,691,928.62
Streetlights 12,146.08 12,005.02 141.06
Miscellaneous Charges 60,584.60 24,245.58 36,339.02 Prepaid Postage 523.69 2,657.77 (2,134.08)
GL controls (est.rev / est. exp)1,129,707.06 2,537,856.29 (1,408,149.23)(1) Attached
TOTAL ASSETS 174,203,066.62 165,761,816.45 8,441,250.17
LIABILITIES Accrued Wages Payable 1,940,781.20 1,774,175.66 166,605.54
Performance Bonds Payable 1,313,335.79 1,442,670.45 (129,334.66) Taxes Collected in Advance 179,419.39 169,294.51 10,124.88 Deferred Revenue 80,303,151.58 77,684,550.86 2,618,600.72 *B
TOTAL LIABILITIES 83,736,687.96 81,070,691.48 2,665,996.48
EQUITY
Fund Balance
Reserved:
Encumbrance School 3,899,413.89 2,184,109.24 1,715,304.65 Encumbrance General Fund 5,210,159.44 5,101,885.20 108,274.24 (2) Attached Conservation Easement 4,979.85 4,779.85 200.00
Peg Grant 382,187.65 568,708.44 (186,520.79)
Prepaid Items 949.63 949.63 0.00 Advances 657,083.23 657,083.23 0.00 Opoid Settlement 914,016.09 380,655.34 533,360.75
Courthouse Fees 607,360.27 569,633.56 37,726.71 Animal Shelter 1,577,687.78 1,412,401.98 165,285.80 Sheriff's Reserve 1,000.00 1,000.00 0.00
Proffers 11,841,167.27 9,731,140.01 2,110,027.26 (3) Attached
Parks Reserve 206,918.97 192,036.04 14,882.93 E-Summons Funds 214,676.43 210,512.29 4,164.14 Undesignated Adjusted Fund Balance 64,948,778.16 63,676,230.16 1,272,548.00 (4) Attached
TOTAL EQUITY 90,466,378.66 84,691,124.97 5,775,253.69
TOTAL LIAB. & EQUITY 174,203,066.62 165,761,816.45 8,441,250.17
NOTES:*A Cash increase includes increases in expenditures, transfers and fund balance and a decrease in revenue.
The revenue decrease reflects $2.5 million transferred from the Capital Fund in FY24. Transfer from Capital
has not posted for FY25.(Refer to the comparative statement of revenue, expenditures, transfers, and fund balance).*B Deferred revenue includes taxes receivable, street lights, misc. charges, dog tags, and motor vehicle
registration fees.;
191
BALANCE SHEET(1) GL Controls FY25 FY24 Inc/(Decrease) Estimated Revenue 250,864,463 242,153,933 8,710,530 Appropriations (124,645,065) (114,623,778) (10,021,287) Est. Transfers to Other Funds (135,971,906) (130,094,184) (5,877,722)
Est.Transfers From Other Funds 5,672,056 - 5,672,056 Encumbrances 5,210,159 5,101,885 108,274 Total 1,129,707 2,537,856 (1,408,149) (2) Purchase Orders 8/31/24 Amount Animal Shelter 179,279.62 Rooftop Unit #1,2.3,7&8 Replacement Animal ShelterCounty Office Buildings 9,950.00 Rooftop Air Handler Unit Access Platform CAB131,379.66 70 Ton High Efficiency Trane Roof Top Unit CAB
135,575.00 Replacement HVAC Control System PSB9,840.00 Integrate(6) Carrier RTU's To Trane Control System300,018.00 Replace Garage Bay Floor Millwood Fire Station165,577.50 Minor Interior Office Renovation CAB5,519.00 Millwood Fire Station Sign9,495.03 5 Ton Carier AC Condensing Unit at Millwood Fire Station15,338.90 New Camera Installs for PSB & Fire and RescueFire and Rescue 10,994.56 (4) LifePack 1000's AED's
816,948.00 (2) All Poly 3,000 Gallon Tankers
9,936.00 (20) Globe Boots 681,966.00 (2) 2023 Horton Ambulances F-55039,835.50 Firefighter Escape Systems5,847.66 (9) Honor Guard Uniforms20,785.00 Pierce Enforcer Fire Engine 32,476.90 Loose Equipment for Tankers130,164.76 Emergency Lighting for (4) F150 Trucks 148,138.20 Bauer TCOM Lite Mibile Breathing Air Trailer
15,822.76 Stryker Power Stair Chair32,145.52 (2) Powered Stair Chairs for New AmbulanceInspections33,735.00 (1) Jeep CompassIT67,586.67 PC Refresh FY24-25323,548.55 Phone Upgrade & ReplacementParks and Recreation 17,100.00 Phase I Archeological Survey Old Charlestown Road19,672.85 Uniforms and Shirts 17,899.00 Clearbrook Park Ashalt Path Paving
7,850.00 Environmental Assessment for Old Charlestown Road Park57,592.19 12 Passenger Ford Transit Van9,900.00 Pool Bathhouse Interior Paint & Labor63,000.00 Clearbrook & Sherando Bath House Vinyl Siding9,985.00 Concreate Patio and Walk at Clearbrook Cabin7,531.45 Clearbrook and Sherando Park Athletic Field Paint19,057.00 Pickleball Court Painting15,999.00 Hyperdrive Z Turn Mower 33,374.00 Irrigation Well at Sherando Park Warrior Drive
43,931.84 (4) John Deere Gator TX71,422.73 John Deere 1600 Turbo Wide Area Mower31,048.60 Ventrac Tractor for Clearbrook Park92,580.00 (2) F250 /Crew Cab Pickup Trucks255,712.78 Sprayground Equipment Clearbrook Park8,993.00 Sherando Park Abex Shelter Repair9,995.39 Kifco B140 Water Reel138,534.00 Asphalt Parking Lots Sherando
50,000.00 Sherando Park Recreation Amenity DesignSheriff10,840.42 Body Armour and Carriers 35,337.31 Ammunition6,608.10 (21) Heritage Bar Engraved Forcible Entry Tools1,372.48 (20) Undervest Pullovers41,146.75 (1) Ford F150 428,805.96 Uplifting (17) Vehicles212,758.12 Uplifting (12) Vehicles
19,999.00 Unmanned Aerial Vehicle
28,305.00 (17) Liberator Headsets 14,756.18 Swift Pole Camera & Accessories88,180.00 Forenscope Crime Scene BundleTreasurer8,967.50 EnvelopesTotal5,210,159.44 0 Designated
(3)Proffer Information OtherSCHOOLSPARKSFIRE & RESCUE Projects TOTAL
Balance 8/31/24 8,534,898.48 316,051.55 406,580.32 2,583,636.92 11,841,167.27Administration73,759.60Bridges17,014.32 Historic Preservation 129,000.00Library526,011.00Sheriff161,468.00
Solid Waste 12,000.00Stop Lights 52,445.00Road Imp.&Transportation 1,611,939.00Total Other Proffers 2,583,636.92
(4) Fund Balance Adjusted
Balance 8/24 70,868,106.14
Revenue 8/24 15,430,907.60 Expenditures 8/24 (20,977,576.91) Transfers 8/24 (372,658.67) Ending Balance 8/31/24 64,948,778.16
192
County of FrederickComparative Statement of Revenues, Expendituresand Changes in Fund Balance
August 31, 2024
FY25 FY24 YTDREVENUES: 8/31/24 8/31/23 Actual
Appropriated Actual Actual Variance
General Property Taxes 166,738,466.00 6,261,334.82 6,807,824.50 (546,489.68)(1)
Other local taxes 55,518,785.00 1,430,333.78 1,447,495.67 (17,161.89)(2)
Permits & Privilege fees 2,780,273.00 470,976.05 532,750.63 (61,774.58)(3)
Revenue from use of money 0.00 0.00 and property 3,574,819.00 1,888,862.48 1,851,965.46 36,897.02 (4)Charges for Services 4,349,806.00 719,282.43 661,187.22 58,095.21Miscellaneous 521,550.00 106,735.77 116,415.62 (9,679.85)
Recovered Costs 2,121,852.00 332,708.68 205,326.96 127,381.72 (5)
Proffers 0.00 462,517.84 680,185.74 (217,667.90)(5)
Intergovernmental: Commonwealth 15,093,995.00 3,752,224.12 3,913,309.34 (161,085.22)(6) Federal 161,667.00 2,681.63 3,961.68 (1,280.05)(7)Transferred from County Capital 5,672,056.00 0.00 2,480,962.47 (2,480,962.47)
Transfer from EMS Revenue Recovery Fund 3,250.00 3,250.00 0.00 3,250.00
TOTAL REVENUES 256,536,519.00 15,430,907.60 18,701,385.29 (3,270,477.69)
EXPENDITURES: General Administration 19,269,400.62 5,402,749.58 5,139,486.79 263,262.79
Judicial Administration 4,058,653.77 588,868.03 529,280.55 59,587.48
Public Safety 65,379,783.59 9,893,016.36 9,948,961.10 (55,944.74)
Public Works 8,225,564.03 791,488.33 744,574.65 46,913.68Health and Welfare 13,599,900.00 1,879,647.54 1,831,410.68 48,236.86Education68,750.00 0.00 0.00 0.00Parks, Recreation, Culture 11,286,622.98 2,098,655.22 1,791,433.22 307,222.00
Community Development 2,862,818.85 323,151.85 290,716.38 32,435.47
TOTAL EXPENDITURES 124,751,493.84 20,977,576.91 20,275,863.37 701,713.54 (8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 135,865,177.54 372,658.67 331,235.68 41,422.99 (9)
Excess (deficiency)of revenues & othersources over expenditures
& other uses (4,080,152.38)(5,919,327.98)(1,905,713.76)4,013,614.22
Fund Balance per General Ledger 70,868,106.14 65,581,943.92 5,286,162.22 Fund Balance Adjusted to reflect 64,948,778.16 63,676,230.16 1,272,548.00Income Statement 8/31/24
`
193
(1)General Property Taxes FY25 FY24 Increase/Decrease
Real Estate Taxes 2,425,535 2,497,436 (71,901)
Public Services - (1,500) 1,500
Personal Property 3,726,059 4,070,517 (344,458)
Penalties and Interest 85,079 224,672 (139,593)
Credit Card Chgs./Delinq.Advertising (30,714) (29,866) (848)
Adm.Fees For Liens&Distress 55,376 46,565 8,811
6,261,335 6,807,825 (546,490)
(2) Other Local Taxes
Utility Taxes 219,892.77 194,414.46 25,478.31
Business Licenses 285,534.56 415,974.02 (130,439.46)
Auto Rental Tax 17,583.83 29,570.49 (11,986.66)
Motor Vehicle Licenses Fees 37,153.36 40,491.37 (3,338.01)
Recordation Taxes 415,900.29 367,020.69 48,879.60
Meals Tax 369,485.92 317,110.51 52,375.41
Lodging Tax 84,443.99 82,564.96 1,879.03
Street Lights 123.59 271.28 (147.69)
Star Fort Fees 215.47 77.89 137.58
Total 1,430,333.78 1,447,495.67 (17,161.89)
(3)Permits&Privileges
Dog Licenses 6,084.00 3,915.00 2,169.00
Transfer Fees 576.90 630.67 (53.77)
Development Review Fees 99,819.00 177,472.50 (77,653.50)
Building Permits 262,306.71 187,087.14 75,219.57
2% State Fees 6,029.62 4,563.32 1,466.30
Electrical Permits 19,417.00 26,821.00 (7,404.00)
Plumbing Permits 2,284.00 2,321.00 (37.00)
Mechanical Permits 20,143.00 15,093.00 5,050.00
Sign Permits 825.00 1,625.00 (800.00)
Blasting Permits 800.00 - 800.00
Land Disturbance Permits 51,190.82 110,372.00 (59,181.18)
Institutional Inspections Permit 1,500.00 1,750.00 (250.00)
Sewage Installation License - 300.00 (300.00)
Transfer Development Rights - 800.00 (800.00)
Total 470,976.05 532,750.63 (61,774.58)
(4) Revenue from use of
Money 1,873,559.59 1,836,717.08 36,842.51
Property 15,302.89 15,248.38 54.51
1,888,862.48 1,851,965.46 36,897.02
194
(5) Recovered Costs FY25 FY24 Increase/Decrease
8/31/2024 8/31/2023
Recovered Costs Treasurer's Office 112,248.98 - 112,248.98
Recovered Costs Social Services 25,096.24 11,650.50 13,445.74
Recovered Cost Fire Companies 74,999.00 74,999.00 -
Recovered Costs Sheriff 18,987.50 14,910.00 4,077.50
Recovered Cost FOIA 115.50 88.00 27.50
Reimbursement Circuit Court 1,463.42 1,698.49 (235.07)
Reimbursement Public Works 280.00 - 280.00
Clarke County Container Fees 13,491.74 12,176.29 1,315.45
City of Winchester Container Fees 10,301.40 9,697.44 603.96
Refuse Disposal Fees 20,494.20 21,272.10 (777.90)
Recycling Revenue 9,776.50 16,240.00 (6,463.50)
Restitution Sheriff 671.77 - 671.77
Container Fees Bowman Library 353.39 336.55 16.84
Restitution Other 1,139.66 730.00 409.66
Reimb.of Expenses Gen.District Court 4,615.25 4,006.76 608.49
Gasoline Tax Refund-VPA 3,947.16 3,996.90 (49.74)
Reimb.Task Force 12,562.40 6,483.30 6,079.10
Comcast PEG Grant 14,204.50 17,040.50 (2,836.00)
Fire School Programs 3,500.00 750.00 2,750.00
Clerks Reimbursement to County 1,326.23 1,020.88 305.35
Reimb. Sheriff 3,133.84 8,230.25 (5,096.41)
Subtotal Recovered Costs 332,708.68 205,326.96 127,381.72
Proffers Fire Department - 4,883.40 (4,883.40)
Proffer Snowden Bridge 53,181.84 173,749.40 (120,567.56)
Proffer Madison Village - 104,496.00 (104,496.00)
Proffer The Village at Middletown - 67,640.94 (67,640.94)
Proffer Senseny Village 240,000.00 268,000.00 (28,000.00)
Proffer Winchester Landing 54,592.00 61,416.00 (6,824.00)
Proffer Seasons at Middletown Place 114,744.00 - 114,744.00
Subtotal Proffers 462,517.84 680,185.74 (217,667.90)
Grand Total 795,226.52 885,512.70 (90,286.18)
195
(6) Commonwealth Revenue FY25 FY24
8/31/2024 8/31/2023 Increase/Decrease
Motor Vehicle Carriers Tax 46,785.52 42,978.82 3,806.70
Mobile Home Titling Tax 41,077.84 22,527.00 18,550.84
P/P State Reimbursement 2,610,611.27 2,610,611.27 -
Shared Expenses Comm.Atty.56,213.40 59,550.60 (3,337.20)
Shared Expenses Sheriff - 298,771.08 (298,771.08) *1
Shared Expenses Comm.of Rev.23,170.71 25,388.04 (2,217.33)
Shared Expenses Treasurer 19,875.46 19,981.50 (106.04)
Shared Expenses Clerk 44,027.52 47,612.72 (3,585.20)
Public Assistance Grants 696,963.07 670,548.27 26,414.80
Other Revenue From The Commonwealth 392.77 330.36 62.41
State Grant Emergency Services - 1,054.23 (1,054.23)
Sheriff's State Grants 79,752.75 - 79,752.75
Parks State Grants 1,759.50 12,937.50 (11,178.00)
JJC Grant Juvenile Justice 32,090.00 32,090.00 -
Rent/Lease Payments 24,454.35 38,533.06 (14,078.71)
Wireless 911 Grant 30,081.76 29,223.75 858.01
State Forfeited Asset Funds - 1,171.14 (1,171.14)
Victim Witness-Commonwealth Office 44,968.20 - 44,968.20
Total 3,752,224.12 3,913,309.34 (161,085.22)
*1 Timing of reimbursement received in August FY24 and September FY25.
196
County of Frederick General Fund
August 31, 2024
(7) Federal Revenue FY25 FY24 Increase/Decrease
Federal Funds Sheriff 2,681.63 3,961.68 (1,280.05)
Total 2,681.63 3,961.68 (1,280.05)
(8) Expenditures Expenditures increased $701,713.54. General Administration increased $263,262 and includes a $23,000 increase to CSA over the previous year and $13,074 tax refunds. Parks and Recreation increased $307,222 and includes architectural and engineering expenses for the Abrams Creek Trail and the Old Charlestown Road
Park projects. Additionally, a used 2021 Ford Transit van was purchased for $36,899 and a $9,921 swing set for Sherando Park. Transfers increased $41,422.99. Chart below:
(9) Transfers Increased $41,422.99 FY25 FY24 Increase/Decrease
Operational Transfers 372,508.55 331,135.60 41,372.95
Reserve for Merit/COLA Increases 150.12 100.08 50.04
TOTAL 372,658.67 331,235.68 41,422.99
197
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
August 31, 2024
ASSETS FY25 FY24 Increase
8/31/24 8/31/23 (Decrease)
Cash 12,808,370.74 12,764,170.96 44,199.78 *1
Receivable Arrears Pay Deferred 75,717.31 97,738.37 (22,021.06)
GL controls(est.rev/est.exp)(1,360,483.83)(709,218.64)(651,265.19)
TOTAL ASSETS 11,523,604.22 12,152,690.69 (629,086.47)
LIABILITIES
Accrued Wages Payable 518,208.23 511,249.96 6,958.27
Accrued Operating Reserve Costs 3,320,141.45 3,217,072.54 103,068.91
TOTAL LIABILITIES 3,838,349.68 3,728,322.50 110,027.18
EQUITY
Fund Balance
Reserved
Encumbrances 536,643.51 1,643,297.47 (1,106,653.96) Undesignated
Fund Balance 7,148,611.03 6,781,070.72 367,540.31 *2
TOTAL EQUITY 7,685,254.54 8,424,368.19 (739,113.65)
TOTAL LIABILITY & EQUITY 11,523,604.22 12,152,690.69 (629,086.47)
NOTES:
*1 Cash increased $44,199.78. Refer to the following page for comparative statement of revenue,
expenditures and changes in fund balance.*2 Fund balance increased $367,540.31. The beginning balance was $8,162,355.16 and includes adjusting
entries, budget controls($1,510,700.00), and the year to date revenue less expenditures of $496,955.87.
Current Unrecorded Accounts Receivable-FY25
Prisoner Billing 24,862.13$
Compensation Board Reimbursement 8/24 714,599.13$
Total 739,461.26$
198
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
August 31, 2024
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY25 FY24
REVENUES:8/31/24 8/31/23 YTD Actual
Appropriated Actual Actual Variance
Credit Card Probation - 74.53 74.19 0.34
Interest 200,000.00 27.32 27.39 (0.07)
Salvage and Surplus - - 10,300.00 (10,300.00)
Supervision Fees 11,006.00 4,745.00 3,635.00 1,110.00
Drug Testing Fees - - 30.00 (30.00)
Work Release Fees 335,000.00 24,862.13 25,376.09 (513.96)
Federal Bureau Of Prisons 0.00 1,705.00 110.00 1,595.00
Local Contributions 8,188,389.00 2,047,097.25 2,091,864.50 (44,767.25)
Miscellaneous 20,000.00 2,325.90 4,770.40 (2,444.50)
Phone Commissions 545,000.00 38,216.60 38,216.60 0.00
Food & Staff Reimbursement 75,000.00 7,331.12 10,575.34 (3,244.22)
Elec.Monitoring Part.Fees 25,000.00 1,490.77 0.00 1,490.77
Recovered Cost Work Comp 0.00 0.00 0.00 0.00
Share of Jail Cost Commonwealth 1,455,063.00 0.00 0.00 0.00
Medical & Health Reimb.45,000.00 2,872.65 3,638.73 (766.08)
Shared Expenses CFW Jail 8,694,909.00 532,232.19 643,828.62 (111,596.43)
State Grants 492,690.00 0.00 0.00 0.00
DOC Medical Reimb.0.00 0.00 0.00 0.00
Local Offender Probation 465,996.00 0.00 0.00 0.00
Pretrial Expansion Grant 349,269.00 0.00 0.00 0.00
Transfer Funds/CARES/ARPA 0.00 0.00
Transfer From General Fund 7,238,116.00 1,809,529.00 1,777,659.00 31,870.00
TOTAL REVENUES 28,140,438.00 4,472,509.46 4,610,105.86 (137,596.40)
EXPENDITURES:30,037,565.34 3,975,553.59 4,150,420.02 (174,866.43)
Excess(Deficiency)of revenues over
expenditures (1,897,127.34)496,955.87 459,685.84 37,270.03
FUND BALANCE PER GENERAL LEDGER 6,651,655.16 6,321,384.88 330,270.28
Fund Balance Adjusted To Reflect 7,148,611.03 6,781,070.72 367,540.31
Income Statement 8/31/24
199
County of Frederick
Fund 12 Landfill
August 31, 2024
FY24 FY23 Increase
ASSETS 8/31/2024 8/31/2023 (Decrease)
Cash 44,469,030.44 41,724,428.00 2,744,602.44
Receivables: Accounts Receivable 741.63 7,993.64 (7,252.01)
Fees 1,098,717.44 856,293.38 242,424.06 *1
Receivable Arrears Pay Deferred 15,314.30 15,314.30 0.00
Allow.Uncollectible Fees (84,000.00)(84,000.00) 0.00
Fixed Assets 68,580,933.25 64,477,807.18 4,103,126.07
Accumulated Depreciation (43,320,450.41)(41,291,783.00) (2,028,667.41)
GL controls(est.rev/est.exp)(910,431.00)(583,247.00) (327,184.00)
TOTAL ASSETS 69,849,855.65 65,122,806.50 4,727,049.15
LIABILITIES
Accounts Payable - - Accrued VAC.Pay and Comp TimePay 191,812.45 187,340.08 4,472.37
Accrued Remediation Costs 17,794,722.32 16,173,021.80 1,621,700.52 *2
Deferred Revenue Misc.Charges 741.63 7,993.64 (7,252.01)
Accrued Wages Payable 66,213.65 64,353.42 1,860.23
TOTAL LIABILITIES 18,053,490.05 16,432,708.94 1,618,920.88
EQUITY
Fund Balance
Reserved:Encumbrances 0.00 0.00 0.00
Land Acquisition 1,048,000.00 1,048,000.00 0.00
New Development Costs 3,812,000.00 3,812,000.00 0.00 Environmental Project Costs 1,948,442.00 1,948,442.00 0.00
Equipment 3,050,000.00 3,050,000.00 0.00
Undesignated Fund Balance 41,937,923.60 38,831,655.56 3,106,268.04 *3
TOTAL EQUITY 51,796,365.60 48,690,097.56 3,106,268.04
TOTAL LIABILITY AND EQUITY 69,849,855.65 65,122,806.50 4,727,049.15
NOTES: *1 Landfill fees increased $242,424.07. Landfill fees at 8/24 were $940,842.09 compared to $822,203.57
at 8/23 for an increase of $118,638.52. Delinquent fees at 8/24 were $207,080.28 compared to $92,340.19
for an increase of $114,740.09.*2 Remediation increased $1,621,700.52 and includes $756,327.00 for post closure and $865,373.52 interest.
*3 Fund balance increased $3,106,268.04. The beginning balance was $42,007,453.53 and includes adjusting
entries, budget controls for FY25($910,431.00), and $840,901.07 year to date revenue less expenses.
200
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund BalanceAugust 31, 2024
FUND 12 LANDFILL FY25 FY24 YTD
REVENUES 8/31/24 8/31/23 Actual
Appropriated Actual Actual Variance
Credit Card Charges 0.00 1,795.10 2,642.58 (847.48)
Interest on Bank Deposits 750,000.00 61,964.98 67,099.85 (5,134.87)
Salvage and Surplus 160,000.00 50,160.22 46,664.11 3,496.11
Sanitary Landfill Fees 8,991,300.00 1,669,336.45 1,387,307.54 282,028.91
Charges to County 0.00 123,839.20 113,023.51 10,815.69
Charges to Winchester 0.00 62,418.52 31,819.54 30,598.98
Tire Recycling 228,000.00 46,054.75 59,923.87 (13,869.12)
Reg.Recycling Electronics 80,000.00 3,260.00 6,895.00 (3,635.00)
Greenhouse Gas Credit Sales 30,000.00 49,032.72 0.00 49,032.72
Miscellaneous 0.00 0.00 296.34 (296.34)
Refunds Other 0.00 0.00 0.00 0.00
Renewable Energy Credits 315,360.00 50,850.00 33,333.61 17,516.39
Landfill Gas To Electricity 378,432.00 83,749.32 28,020.00 55,729.32
0.00
TOTAL REVENUES 10,933,092.00 2,202,461.26 1,777,025.95 425,435.31
Operating Expenditures 7,188,523.00 534,392.22 671,502.05 (137,109.83)
Capital Expenditures 4,655,000.00 827,167.97 371,385.03 455,782.94
TOTAL Expenditures 11,843,523.00 1,361,560.19 1,042,887.08 318,673.11
Excess(defiency)of revenue over
expenditures (910,431.00)840,901.07 734,138.87 106,762.20
Fund Balance Per General Ledger 41,097,022.53 38,097,516.69 2,999,505.84
FUND BALANCE ADJUSTED 41,937,923.60 38,831,655.56 3,106,268.04
201
County of FrederickGeneral FundSeptember 30, 2024
ASSETS FY25 FY24 Increase9/30/24 9/30/23 (Decrease)
Cash and Cash Equivalents 76,386,688.60 84,163,463.95 (7,776,775.35)*A *C
Petty Cash 1,555.00 1,555.00 0.00
Receivables: Receivable Arrears Pay Deferred 302,620.17 337,221.65 (34,601.48) Taxes, Commonwealth,Reimb.P/P 78,344,557.46 76,166,244.69 2,178,312.77
Streetlights 12,146.08 11,965.56 180.52
Miscellaneous Charges 21,896.41 46,936.18 (25,039.77) Prepaid Postage 555.79 3,095.71 (2,539.92)
GL controls (est.rev / est. exp)(22,315,349.35)912,402.00 (23,227,751.35)(1) Attached
TOTAL ASSETS 132,754,670.16 161,642,884.74 (28,888,214.58)
LIABILITIES Accrued Wages Payable 1,940,781.20 1,774,175.66 166,605.54
Performance Bonds Payable 1,227,184.52 1,358,268.59 (131,084.07) Taxes Collected in Advance 224,362.30 178,448.09 45,914.21 Deferred Revenue 78,251,694.40 76,117,140.22 2,134,554.18 *B
TOTAL LIABILITIES 81,644,022.42 79,428,032.56 2,215,989.86
EQUITY
Fund Balance
Reserved:
Encumbrance General Fund 5,804,424.21 6,938,687.65 (1,134,263.44)(2) Attached Conservation Easement 4,979.85 4,779.85 200.00 Peg Grant 374,676.65 568,708.44 (194,031.79)
Prepaid Items 949.63 949.63 0.00
Advances 657,083.23 657,083.23 0.00 Opoid Settlement 914,016.09 380,655.34 533,360.75
Courthouse Fees 607,360.27 569,633.56 37,726.71
Animal Shelter 1,557,687.78 1,412,401.98 145,285.80 Sheriff's Reserve 1,000.00 1,000.00 0.00 Proffers 11,841,167.27 9,432,140.01 2,409,027.26 (3) Attached
Parks Reserve 206,918.97 192,036.04 14,882.93
E-Summons Funds 214,676.43 210,512.29 4,164.14 Undesignated Adjusted Fund Balance 28,925,707.36 61,846,264.16 (32,920,556.80)(4) Attached
TOTAL EQUITY 51,110,647.74 82,214,852.18 (31,104,204.44) TOTAL LIAB. & EQUITY 132,754,670.16 161,642,884.74 (28,888,214.58)
NOTES:*A Cash decrease includes increases in revenue, expenditures, transfers and a decrease in fund balance.
The cash decrease reflects the $17.3 million transfer to the BOS Capital Fund in FY25. (Refer to the
comparative statement of revenue, expenditures, transfers, and fund balance0.*B Deferred revenue includes taxes receivable, street lights, misc. charges, dog tags, and motor vehicleregistration fees.;
*C The transfer to the Capital Fund was not posted until November FY24 for $15.4 million.
202
BALANCE SHEET(1) GL Controls FY25 FY24 Inc/(Decrease) Estimated Revenue 250,876,864 244,028,617 6,848,247 Appropriations (144,797,377) (117,776,609) (27,020,768) Est. Transfers to Other Funds (139,871,320) (132,278,293) (7,593,027)
Est.Transfers From Other Funds 5,672,056 - 5,672,056 Encumbrances 5,804,424 6,938,688 (1,134,263) Total (22,315,352) 912,402 (23,227,754) (2) Purchase Orders @9/30/24 Amount Animal Shelter 179,279.62 Rooftop Unit #1,2.3,7&8 Replacement Animal ShelterCounty Office Buildings 9,950.00 Rooftop Air Handler Unit Access Platform CAB131,379.66 70 Ton High Efficiency Trane Roof Top Unit CAB
95,575.00 Replacement HVAC Control System PSB9,840.00 Integrate(6) Carrier RTU's To Trane Control System154,434.00 (1) 30 Ton Trane Roof Top Unit Installed PSB165,577.50 Minor Interior Office Renovation CAB5,519.00 Millwood Fire Station Sign9,495.03 5 Ton Carier AC Condensing Unit at Millwood Fire Station15,338.90 New Camera Installs for PSB & Fire and RescueFire and Rescue 10,994.56 (4) LifePack 1000's AED's
816,948.00 (2) All Poly 3,000 Gallon Tankers
33,123.00 (2) High Pressure Skid Units 681,966.00 (2) 2023 Horton Ambulances F-55039,835.50 Firefighter Escape Systems5,847.66 (9) Honor Guard Uniforms20,785.00 Pierce Enforcer Fire Engine 32,476.90 Loose Equipment for Tankers130,164.76 Emergency Lighting for (4) F150 Trucks 148,138.20 Bauer Mobile Air Trailer
15,822.76 Stryker Power Stair Chair32,145.52 (2) Powered Stair Chairs for New AmbulanceIT67,586.67 PC Refresh FY24-25103,576.91 Phone Upgrade & ReplacementParks and Recreation 17,100.00 Phase I Archeological Survey Old Charlestown Road38,706.85 Uniforms, Staff Shirts, Event Shirts 17,899.00 Clearbrook Park Ashalt Path Paving 7,850.00 Environmental Assessment for Old Charlestown Road Park
7,231.00 (18) Sherando Disc Golf Baskets51,412.12 John Deere 4066R Compact Utility Tractor63,000.00 Clearbrook & Sherando Bath House Vinyl Siding6,625.00 Sherando Parking Lot Striping7,531.45 Clearbrook and Sherando Park Athletic Field Paint19,057.00 Pickleball Court Painting15,999.00 Hyperdrive Z Turn Mower 23,098.00 Irrigation Well at Sherando Park Warrior Drive
43,931.84 (4) John Deere Gator TX
71,422.73 John Deere 1600 Turbo Wide Area Mower255,712.78 Sprayground Equipment Clearbrook Park8,993.00 Sherando Park Abex Shelter Repair9,995.39 Kifco B140 Water Reel50,000.00 Sherando Park Recreation Amenity DesignSheriff10,840.42 Body Armour and Carriers 35,337.31 Ammunition6,608.10 (21) Heritage Bar Engraved Forcible Entry Tools
1,372.48 (20) Undervest Pullovers41,146.75 (1) Ford F150 428,805.96 Uplifting (17) Vehicles212,758.12 Uplifting (12) Vehicles 19,999.00 Unmanned Aerial Vehicle9,663.32 Arizona Vortex System1,338,117.46 (30) Vehicles59,442.48 Mobile Radios for New VehiclesTreasurer8,967.50 Envelopes
Total 5,804,424.21 0 Designated(3)Proffer Information OtherSCHOOLSPARKSFIRE & RESCUE Projects TOTAL
Balance 9/30/24 8,534,898.48 316,051.55 406,580.32 2,583,636.92 11,841,167.27Administration73,759.60
Bridges 17,014.32 Historic Preservation 129,000.00Library526,011.00Sheriff161,468.00Solid Waste 12,000.00Stop Lights 52,445.00Road Imp.&Transportation 1,611,939.00
Total Other Proffers 2,583,636.92
(4) Fund Balance Adjusted Balance 9/24 51,023,012.00 Revenue 9/24 30,011,433.31 Expenditures 9/24 (30,186,522.97) Transfers 9/24 (21,922,214.98)
Ending Balance 9/30/24 28,925,707.36
203
County of FrederickComparative Statement of Revenues, Expendituresand Changes in Fund Balance
September 30, 2024
FY25 FY24 YTDREVENUES: 9/30/24 9/30/23 Actual
Appropriated Actual Actual Variance
General Property Taxes 166,738,466.00 7,558,039.29 7,818,502.94 (260,463.65)(1)
Other local taxes 55,518,785.00 5,414,096.11 5,149,544.59 264,551.52 (2)
Permits & Privilege fees 2,780,273.00 655,155.47 713,536.62 (58,381.15)(3)
Revenue from use of money 0.00 0.00 and property 3,574,819.00 2,773,410.30 3,097,389.51 (323,979.21)(4)Charges for Services 4,349,806.00 930,823.04 860,792.47 70,030.57Miscellaneous 531,454.00 436,559.58 212,148.70 224,410.88
Recovered Costs 2,121,852.00 413,621.29 248,566.38 165,054.91 (5)
Proffers 0.00 933,849.00 994,061.94 (60,212.94)(5)
Intergovernmental: Commonwealth 15,096,495.00 5,213,135.51 5,578,046.60 (364,911.09)(6) Federal 161,667.00 7,437.72 4,472.73 2,964.99 (7)Transferred from County Capital 5,672,056.00 5,672,056.00 4,194,754.79 1,477,301.21
Transfer from EMS Revenue Recovery Fund 3,250.00 3,250.00 0.00 3,250.00
TOTAL REVENUES 256,548,923.00 30,011,433.31 28,871,817.27 1,139,616.04
EXPENDITURES: General Administration 19,444,284.30 7,010,037.30 6,445,514.86 564,522.44
Judicial Administration 4,071,091.81 885,885.22 847,598.55 38,286.67
Public Safety 67,968,136.13 14,096,263.64 13,756,132.61 340,131.03
Public Works 8,452,077.01 1,839,275.20 1,444,656.85 394,618.35Health and Welfare 13,599,900.00 2,686,584.28 2,652,893.38 33,690.90Education68,750.00 0.00 0.00 0.00Parks, Recreation, Culture 12,920,663.98 3,187,587.02 2,472,522.35 715,064.67
Community Development 2,901,408.85 480,890.31 428,434.94 52,455.37
TOTAL EXPENDITURES 129,426,312.08 30,186,522.97 28,047,753.54 2,138,769.43 (8)
OTHER FINANCING SOURCES ( USES):
Operating transfers from / to 155,242,384.48 21,922,214.98 3,697,015.68 18,225,199.30 (9)
Excess (deficiency)of revenues & othersources over expenditures
& other uses (28,119,773.56)(22,097,304.64)(2,872,951.95)19,224,352.69
Fund Balance per General Ledger 51,023,012.00 64,719,216.11 (13,696,204.11) Fund Balance Adjusted to reflect 28,925,707.36 61,846,264.16 (32,920,556.80)Income Statement 9/30/24
`
204
(1)General Property Taxes FY25 FY24 Increase/Decrease
Real Estate Taxes 2,612,027 2,641,405 (29,377)
Public Services 16 (1,502) 1,518
Personal Property 4,661,324 4,748,152 (86,828)
Penalties and Interest 224,054 360,908 (136,854)
Credit Card Chgs./Delinq.Advertising (29,065) (28,366) (699)
Adm.Fees For Liens&Distress 89,683 97,905 (8,223)
7,558,039 7,818,503 (260,464)
(2) Other Local Taxes
Local Sales and Use Tax 1,975,294.25 1,796,399.82 178,894.43
Communications Sales Tax 75,856.82 68,749.01 7,107.81
Utility Taxes 544,700.31 505,085.61 39,614.70
Business Licenses 810,599.64 902,695.87 (92,096.23)
Auto Rental Tax 49,975.16 51,989.34 (2,014.18)
Motor Vehicle Licenses Fees 93,093.68 92,056.18 1,037.50
Recordation Taxes 627,923.68 578,080.88 49,842.80
Meals Tax 1,015,528.05 947,164.87 68,363.18
Lodging Tax 220,785.46 206,936.84 13,848.62
Street Lights 123.59 308.28 (184.69)
Star Fort Fees 215.47 77.89 137.58
Total 5,414,096.11 5,149,544.59 264,551.52
(3)Permits&Privileges
Dog Licenses 7,598.00 6,598.00 1,000.00
Land Use Application Fees 400.00 - 400.00
Transfer Fees 922.50 965.47 (42.97)
Development Review Fees 120,419.00 185,491.50 (65,072.50)
Building Permits 350,461.63 305,435.03 45,026.60
2% State Fees 8,491.83 7,410.62 1,081.21
Electrical Permits 47,722.00 41,485.00 6,237.00
Plumbing Permits 5,397.00 6,130.00 (733.00)
Mechanical Permits 24,928.00 22,683.00 2,245.00
Sign Permits 1,975.00 1,775.00 200.00
Blasting Permits 800.00 - 800.00
Land Disturbance Permits 84,240.51 131,513.00 (47,272.49)
Septic Haulers Permit 200.00 - 200.00
Institutional Inspections Permit 1,600.00 2,350.00 (750.00)
Sewage Installation License - 300.00 (300.00)
Transfer Development Rights - 1,400.00 (1,400.00)
Total 655,155.47 713,536.62 (58,381.15)
(4) Revenue from use of
Money 2,749,978.21 2,779,059.01 (29,080.80)
Property 23,432.09 318,330.50 (294,898.41) *1
2,773,410.30 3,097,389.51 (323,979.21)
*1 FY24 includes the sale of Aylor School $300,000.00
205
(5) Recovered Costs FY25 FY24 Increase/Decrease
9/30/2024 9/30/2023
Recovered Costs Treasurer's Office 113,064.98 816.00 112,248.98
Recovered Costs Social Services 25,723.24 11,650.50 14,072.74
Recovered Costs IT-GIS 5,000.00 - 5,000.00
Recovered Cost Fire Companies 74,999.00 74,999.00 -
Recovered Costs Sheriff 35,967.50 16,350.00 19,617.50
Recovered Cost FOIA 228.00 284.25 (56.25)
Reimbursement Circuit Court 2,201.32 2,186.05 15.27
Reimbursement Public Works 280.00 - 280.00
Clarke County Container Fees 27,415.79 18,469.23 8,946.56
City of Winchester Container Fees 15,512.22 14,824.53 687.69
Refuse Disposal Fees 35,359.64 31,168.45 4,191.19
Recycling Revenue 9,776.50 16,240.00 (6,463.50)
Restitution Sheriff 671.77 - 671.77
Container Fees Bowman Library 519.07 489.96 29.11
Restitution Other 1,704.94 1,130.00 574.94
Reimb.of Expenses Gen.District Court 6,793.63 5,805.41 988.22
Gasoline Tax Refund-VPA 8,398.25 3,996.90 4,401.35
Reimb.Task Force 25,419.30 19,390.93 6,028.37
Comcast PEG Grant 14,204.50 17,040.50 (2,836.00)
Fire School Programs 4,500.00 3,500.00 1,000.00
Reimb.Teaching CPR-F&R 250.00 - 250.00
Clerks Reimbursement to County 2,042.80 1,480.92 561.88
Reimb. Sheriff 3,588.84 8,743.75 (5,154.91)
Subtotal Recovered Costs 413,621.29 248,566.38 165,054.91
Proffers Fire Department - 37,383.40 (37,383.40)
Proffers Other 125,000.00 - 125,000.00
Proffer Snowden Bridge 221,591.00 197,442.50 24,148.50
Proffer Madison Village - 104,496.00 (104,496.00)
Proffer The Village at Middletown - 81,204.04 (81,204.04)
Proffer Senseny Village 285,000.00 478,000.00 (193,000.00)
Proffer Winchester Landing 54,592.00 95,536.00 (40,944.00)
Proffer Abrams' Chase 3,835.00 - 3,835.00
Proffer Seasons at Middletown Place 243,831.00 - 243,831.00
Subtotal Proffers 933,849.00 994,061.94 (60,212.94)
Grand Total 1,347,470.29 1,242,628.32 104,841.97
206
(6) Commonwealth Revenue FY25 FY24
9/30/2024 9/30/2023 Increase/Decrease
Motor Vehicle Carriers Tax 46,785.52 42,978.82 3,806.70
Mobile Home Titling Tax 41,077.84 22,527.00 18,550.84
P/P State Reimbursement 2,610,611.27 2,610,611.27 -
Shared Expenses Comm.Atty.123,141.20 59,550.60 63,590.60
Shared Expenses Sheriff 560,677.99 599,695.16 (39,017.17)
Shared Expenses Comm.of Rev.50,289.91 50,776.08 (486.17)
Shared Expenses Treasurer 43,551.21 39,963.00 3,588.21
Shared Expenses Clerk 96,241.28 94,531.78 1,709.50
Public Assistance Grants 1,387,505.02 1,377,837.39 9,667.63
Emergency Services Fire Program - 396,432.00 (396,432.00)
Other Revenue From The Commonwealth 722.37 452.31 270.06
DMV Grant Funding 11,710.57 8,550.68 3,159.89
State Grant Emergency Services - 86,209.77 (86,209.77)
Sheriff's State Grants 17,944.00 - 17,944.00
Parks State Grants 1,759.50 12,937.50 (11,178.00)
JJC Grant Juvenile Justice 32,090.00 32,090.00 -
Rent/Lease Payments 64,831.95 41,376.76 23,455.19
Wireless 911 Grant 60,695.41 58,450.49 2,244.92
State Forfeited Asset Funds 6,605.90 1,171.14 5,434.76
Victim Witness-Commonwealth Office 44,968.20 41,904.85 3,063.35
State Funds Communications Center 11,926.37 - 11,926.37
Total 5,213,135.51 5,578,046.60 (364,911.09)
207
County of Frederick General Fund
September 30, 2024
(7) Federal Revenue FY25 FY24 Increase/Decrease
Federal Forfeited Assets(DOJ)2,869.77 - 2,869.77
Federal Funds Sheriff 4,567.95 4,472.73 95.22
Total 4,567.95 4,472.73 2,964.99
(8) Expenditures Expenditures increased $2.1 million. General Administration increased $564,522 and includes a $23,000 increase to CSA over the previous year and an increase of
$68,862 for Commissioner of the Revenue refunds in FY25. Parks and Recreation
increased $715,064 and includes architectural and engineering expenses for the Abrams Creek Trail and the Old Charlestown Road Park projects. Additionally, a used 2021 Ford Transit van was purchased for $36,899, a $9,921 swing set for Sherando Park, $138,534 for parking lots asphalt at Sherando, (2) Ford F250 crew-cab trucks for $92,580, and a Ventrac
tractor $31,048. Transfer increased $18,225,199.30. Chart below:
(9) Transfers Increased $18,225,199.30 FY25 FY24 Increase/Decrease
Transfer to School Operating Fund 3,899,413.89 2,184,109.24 1,715,304.65 *1
Transfer to Debt Service County 30,899.70 1,467,133.74 (1,436,234.04) *2
Transfer to Development/Transportation 464,788.65 - 464,788.65 *3
Operational Transfers 139,358.62 45,622.58 93,736.04
Reserve for Merit/COLA Increases 150.12 150.12 -
Reserve for Capital 17,387,604.00 - 17,387,604.00 *4
TOTAL 21,922,214.98 3,697,015.68 18,225,199.30
*1 C/F School Encumbrances FY25($3,899,413.89). FY24 C/F School Encumbrances($2,184,109.24).
*2 Payments include City of Winchester for Courtroom, Roof, and HVAC Projects, Millwood and
Roundhill F.D., Public Safety Building, and Animal Shelter.
*3 This amount represents a budget shortfall on the Renaissance Drive project.
*4 Capital Funding Policy per budget resolution from the General Fund to the BOS Capital Fund.
This calculation is the amount in the unreserved fund balance greater than 20% of the required
operating reserve. These excess funds are transferred to the Capital Fund. The FY24 transfer
to the BOS Capital Fund was not posted until November for $15.4 million.
208
County of Frederick
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
September 30, 2024
ASSETS FY25 FY24 Increase
9/30/24 9/30/23 (Decrease)
Cash 12,955,404.63 12,719,308.89 236,095.74 *1
Receivable Arrears Pay Deferred 75,717.31 95,697.59 (19,980.28)
GL controls(est.rev/est.exp)(1,466,014.70)(1,052,549.85)(413,464.85)
TOTAL ASSETS 11,565,107.24 11,762,456.63 (197,349.39)
LIABILITIES
Accrued Wages Payable 518,208.23 511,249.96 6,958.27
Accrued Operating Reserve Costs 3,320,141.45 3,217,072.54 103,068.91
TOTAL LIABILITIES 3,838,349.68 3,728,322.50 110,027.18
EQUITY
Fund Balance
Reserved
Encumbrances 431,112.64 1,299,966.26 (868,853.62) Undesignated
Fund Balance 7,295,644.92 6,734,167.87 561,477.05 *2
TOTAL EQUITY 7,726,757.56 8,034,134.13 (307,376.57)
TOTAL LIABILITY & EQUITY 11,565,107.24 11,762,456.63 (197,349.39)
NOTES:
*1 Cash increased $236,195.74. Refer to the following page for comparative statement of revenue,
expenditures and changes in fund balance.*2 Fund balance increased $561,477.05. The beginning balance was $8,162,355.16 and includes adjusting
entries, budget controls($1,510,700.00), and the year to date revenue less expenditures of $643,989.76.
Current Unrecorded Accounts Receivable-FY25
Prisoner Billing 25,466.98$
Compensation Board Reimbursement 9/24 729,364.33$
Total 754,831.31$
209
County of Frederick
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
September 30, 2024
FUND 11 NORTHWESTERN REGIONAL ADULT DETENTION CENTER
FY25 FY24
REVENUES:9/30/2024 9/30/2023 YTD Actual
Appropriated Actual Actual Variance
Credit Card Probation - 102.46 102.33 0.13
Interest 200,000.00 54.64 54.79 (0.15)
Salvage and Surplus - 36,505.42 10,300.00 26,205.42
Supervision Fees 11,006.00 7,015.00 5,320.00 1,695.00
Drug Testing Fees - - 30.00 (30.00)
Work Release Fees 335,000.00 50,329.11 51,758.68 (1,429.57)
Federal Bureau Of Prisons 0.00 3,575.00 220.00 3,355.00
Local Contributions 8,188,389.00 3,978,495.75 4,183,729.00 (205,233.25)
Miscellaneous 20,000.00 5,444.00 5,697.97 (253.97)
Phone Commissions 545,000.00 38,216.60 76,433.20 (38,216.60)
Food & Staff Reimbursement 75,000.00 16,016.53 20,587.87 (4,571.34)
Elec.Monitoring Part.Fees 25,000.00 42,717.31 6,757.09 35,960.22
Share of Jail Cost Commonwealth 1,455,063.00 0.00 0.00 0.00
Medical & Health Reimb.45,000.00 8,823.44 6,712.34 2,111.10
Shared Expenses CFW Jail 8,694,909.00 1,246,831.32 1,318,700.42 (71,869.10)
State Grants 492,690.00 0.00 0.00 0.00
DOC Medical Reimb.0.00 0.00 0.00 0.00
Local Offender Probation 465,996.00 0.00 0.00 0.00
Pretrial Expansion Grant 349,269.00 0.00 0.00 0.00
Transfer Funds/CARES/ARPA 0.00 0.00
Transfer From General Fund 7,238,116.00 1,809,529.00 1,777,659.00 31,870.00
TOTAL REVENUES 28,140,438.00 7,243,655.58 7,464,062.69 (220,407.11)
EXPENDITURES:30,037,565.34 6,599,665.82 7,051,279.70 (451,613.88)
Excess(Deficiency)of revenues over
expenditures (1,897,127.34)643,989.76 412,782.99 231,206.77
FUND BALANCE PER GENERAL LEDGER 6,651,655.16 6,321,384.88 330,270.28
Fund Balance Adjusted To Reflect 7,295,644.92 6,734,167.87 561,477.05Income Statement 9/30/24
210
County of Frederick
Fund 12 Landfill
September 30, 2024
FY24 FY23 Increase
ASSETS 9/30/24 9/30/23 (Decrease)
Cash 45,178,272.01 42,183,607.46 2,994,664.55
Receivables: Accounts Receivable 36.43 6,520.50 (6,484.07)
Fees 972,829.49 850,014.33 122,815.16 *1
Receivable Arrears Pay Deferred 15,314.30 15,314.30 0.00
Allow.Uncollectible Fees (84,000.00)(84,000.00) 0.00
Fixed Assets 72,440,969.62 64,477,807.18 7,963,162.44
Accumulated Depreciation (45,368,422.71)(41,291,783.00) (4,076,639.71)
GL controls(est.rev/est.exp)(2,523,307.00)(583,247.00) (1,940,060.00)
TOTAL ASSETS 70,631,692.14 65,574,233.77 5,057,458.37
LIABILITIES
Accounts Payable - - Accrued VAC.Pay and Comp TimePay 196,780.90 191,812.45 4,968.45
Accrued Remediation Costs 17,794,722.32 16,173,021.80 1,621,700.52 *2
Deferred Revenue Misc.Charges 36.43 6,520.50 (6,484.07)
Accrued Wages Payable 66,213.65 64,353.42 1,860.23
TOTAL LIABILITIES 18,057,753.30 16,435,708.17 1,620,184.90
EQUITY
Fund Balance
Reserved:Encumbrances 0.00 0.00 0.00
Land Acquisition 1,048,000.00 1,048,000.00 0.00
New Development Costs 3,812,000.00 3,812,000.00 0.00 Environmental Project Costs 1,948,442.00 1,948,442.00 0.00
Equipment 3,050,000.00 3,050,000.00 0.00
Undesignated Fund Balance 42,715,496.84 39,280,083.60 3,435,413.24 *3
TOTAL EQUITY 52,573,938.84 49,138,525.60 3,435,413.24
TOTAL LIABILITY AND EQUITY 70,631,692.14 65,574,233.77 5,057,458.37
NOTES: *1 Landfill fees increased $122,815.16. Landfill fees at 9/24 were $832,737.95 compared to $753,415.46
at 9/23 for an increase of $79,322.49. Delinquent fees at 9/24 were $195,893.73 compared to $143,730.53
at 9/23 for an increase of $52,163.20.*2 Remediation increased $1,621,700.52 and includes $756,327.00 for post closure and $865,373.52 interest.
*3 Fund balance increased $3,435,413.24. The beginning balance was $43,814,549.15 and includes adjusting
entries, budget controls for FY25($910,431.00), C/F($1,612,876.00) funds for various ongoing projects,
and $1,424,254.69 year to date revenue less expenses.
211
County of Frederick
Comparative Statement of Revenue,Expenditures
and Changes in Fund BalanceSeptember 30, 2024
FUND 12 LANDFILL FY25 FY24 YTD
REVENUES 9/30/24 9/30/23 Actual
Appropriated Actual Actual Variance
Credit Card Charges 0.00 2,334.31 3,428.22 (1,093.91)
Interest on Bank Deposits 750,000.00 126,236.98 137,068.76 (10,831.78)
Salvage and Surplus 160,000.00 70,314.84 62,009.95 8,304.89
Sanitary Landfill Fees 8,991,300.00 2,402,695.88 2,049,230.84 353,465.04
Charges to County 0.00 178,020.52 162,262.28 15,758.24
Charges to Winchester 0.00 85,393.60 53,817.64 31,575.96
Tire Recycling 228,000.00 61,009.38 81,795.11 (20,785.73)
Reg.Recycling Electronics 80,000.00 10,200.00 9,670.00 530.00
Greenhouse Gas Credit Sales 30,000.00 49,032.72 0.00 49,032.72
Miscellaneous 0.00 0.00 825.00 (825.00)
Refunds Other 0.00 0.00 0.00 0.00
Renewable Energy Credits 315,360.00 50,850.00 28,020.00 22,830.00
Landfill Gas To Electricity 378,432.00 110,233.88 68,034.11 42,199.77
0.00
TOTAL REVENUES 10,933,092.00 3,146,322.11 2,656,161.91 490,160.20
Operating Expenditures 8,299,976.00 897,899.45 1,097,737.60 (199,838.15)
Capital Expenditures 5,156,423.00 824,167.97 371,385.03 452,782.94
TOTAL Expenditures 13,456,399.00 1,722,067.42 1,469,122.63 252,944.79
Excess(defiency)of revenue over
expenditures (2,523,307.00)1,424,254.69 1,187,039.28 237,215.41
Fund Balance Per General Ledger 41,291,242.15 38,093,044.32 3,198,197.83
FUND BALANCE ADJUSTED 42,715,496.84 39,280,083.60 3,435,413.24
212
Finance Committee
Agenda Item Detail
Meeting Date: October 16, 2024
Agenda Section: Items For Information Only
Title: The Finance Director provides the General Fund Unreserved Fund Balance Report
ending September 30, 2024.
Attachments:
SEPT 2024 Fund Balance.pdf
213
Unreserved Fund Balance, Beginning of Year, July 1, 2024 70,674,165
Prior Year Funding & Carryforward Amounts
C/F Millwood painting project (18,445)
C/F COR CAMA project (86,600)
C/F Fire Company Capital (205,965)
C/F forfeited asset funds (172,688)
VJCCCA return upsent FY24 funds @ $5.5k (requested)
C/F Clearbrook Park sprayground project (367,218)
C/F Abrams Creek project (1,016,361)
C/F Sherando Park pickleball courts project (62,257)
C/F Rose Hill Park exercise equipment project (60,179)
C/F School restricted funds @ $173k (requested)
C/F Capital Impact Model & Road Impact Fee (38,590)
C/F Old Charlestown Rd Park (128,026)
C/F Animal Shelter HVAC duct cleaning (24,000)
C/F Animal Shelter restitution (2,912)
C/F Spay/neuter Fleming Trust (6,722)
C/F Sheriff impound lot building funds (110,483)
C/F Sheriff vehicle insurance reimbursements (25,473)
C/F F&R apparatus repairs & widland fire skid units (70,000)
(2,395,919)
Other Funding / Adjustments
COR refund - GPM Empire (24,962)
VDEM grant unbudgeted revenue 11,138
Voter Registrar postage (25,000)
Reduce School budget local portion 720,647
Sheriff sale of surplus funds received FY24 (28,892)
Transfer to County Capital Fund (F/B above 20%)(17,387,604)
COR refund - Brightview (11,880)
COR refund - DirectTV (43,893)
School Operating unobligated FY24 C/F for Capital Projects @ $1.6 m (requested)
Renaissance Drive (464,789)
(17,255,234)
Fund Balance, September 30, 2024 51,023,012
County of Frederick, VA
Report on Unreserved Fund Balance
Ending September 30, 2024
214